https://www.taxtmi.com/caselaws?id=785955 Limitation for passing a final assessment under section 144C(13) must be determined with reference to section 153 read with section 144C, because the provisions are mutually inclusive and overlap; applying that principle the tribunal held the impugned final assessment order under 143(3) read with 144C(13) timebarred and quashed it. The tribunal followed binding precedents rejecting the Department's narrower timeline argument, and granted parties liberty to revive proceedings on other merits if the Supreme Court Larger Bench resolves the same limitation question differently. en-us Wed, 28 Jan 2026 00:00:00 +0530 Tue, 03 Feb 2026 08:39:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785955 Limitation for passing a final assessment under section 144C(13) must be determined with reference to section 153 read with section 144C, because the provisions are mutually inclusive and overlap; applying that principle the tribunal held the impugned final assessment order under 143(3) read with 144C(13) timebarred and quashed it. The tribunal followed binding precedents rejecting the Department's narrower timeline argument, and granted parties liberty to revive proceedings on other merits if the Supreme Court Larger Bench resolves the same limitation question differently. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785955