https://www.taxtmi.com/caselaws?id=785876 Final assessment orders under sections 143(3) and 144C(13) must comply with the limitation period under section 153, read together with the interconnected timelines for draft assessments, DRP objections and directions, and transfer-pricing proceedings. Where the final order is issued after the outer statutory deadline computed under this combined scheme, it is time-barred and must be set aside. Applying this approach, including the principle considered in Roca Bathroom Products, the final assessment order for the relevant assessment year was issued beyond the applicable limitation date and was quashed. en-us Wed, 28 Jan 2026 00:00:00 +0530 Mon, 02 Feb 2026 08:20:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785876 Final assessment orders under sections 143(3) and 144C(13) must comply with the limitation period under section 153, read together with the interconnected timelines for draft assessments, DRP objections and directions, and transfer-pricing proceedings. Where the final order is issued after the outer statutory deadline computed under this combined scheme, it is time-barred and must be set aside. Applying this approach, including the principle considered in Roca Bathroom Products, the final assessment order for the relevant assessment year was issued beyond the applicable limitation date and was quashed. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785876