https://www.taxtmi.com/caselaws?id=785873 Limitation for passing a final assessment under section 144C(13) must be determined by reference to section 144C read with section 153, because the provisions overlap and operate inclusively; applying that combined timeline, orders issued beyond that period are without jurisdiction. The tribunal followed the Madras High Court's reasoning rejecting the Revenue's attempt to apply section 144C(13) in isolation, found the dates in the assessee's table undisputed, and held that the final assessment orders challenged were time-barred and therefore quashed as lacking jurisdiction. 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=785873 Limitation for passing a final assessment under section 144C(13) must be determined by reference to section 144C read with section 153, because the provisions overlap and operate inclusively; applying that combined timeline, orders issued beyond that period are without jurisdiction. The tribunal followed the Madras High Court's reasoning rejecting the Revenue's attempt to apply section 144C(13) in isolation, found the dates in the assessee's table undisputed, and held that the final assessment orders challenged were time-barred and therefore quashed as lacking jurisdiction. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785873