https://www.taxtmi.com/caselaws?id=786608 Final assessment orders issued after the timelines prescribed under the DRP procedure and the outer limitation period are time barred and lack jurisdiction; the legal analysis treats the timelines in the dispute resolution mechanism and the outer limitation as mutually inclusive, applying the outer limitation to remand and DRP stages, and therefore orders rendered beyond those combined limits are void. Factual date charts unrebutted by Revenue showed final orders were made after the applicable limitation, leading to quashing of the impugned final assessment orders and allowance of the appeals in favour of the taxpayers. en-us Fri, 30 Jan 2026 00:00:00 +0530 Fri, 13 Feb 2026 10:30:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786608 Final assessment orders issued after the timelines prescribed under the DRP procedure and the outer limitation period are time barred and lack jurisdiction; the legal analysis treats the timelines in the dispute resolution mechanism and the outer limitation as mutually inclusive, applying the outer limitation to remand and DRP stages, and therefore orders rendered beyond those combined limits are void. Factual date charts unrebutted by Revenue showed final orders were made after the applicable limitation, leading to quashing of the impugned final assessment orders and allowance of the appeals in favour of the taxpayers. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786608