https://www.taxtmi.com/caselaws?id=787566 The note addresses whether a final assessment under section 143(3) read with section 144C(13) is time barred, holding that the limitation regime in section 153 operates alongside the special DRP scheme in section 144C; the non obstante clause in section 144C(13) does not override the statutory outer time limits. Applying the binding ratio in Roca Bathroom Products (Madras HC) and co ordinate Tribunal precedent, the note finds the assessment passed after the expiry of the outer period under the limitation code to be barred and quashes the final assessment, while reserving liberty to revive substantive issues if a higher court later requires. en-us Thu, 29 Jan 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787566 The note addresses whether a final assessment under section 143(3) read with section 144C(13) is time barred, holding that the limitation regime in section 153 operates alongside the special DRP scheme in section 144C; the non obstante clause in section 144C(13) does not override the statutory outer time limits. Applying the binding ratio in Roca Bathroom Products (Madras HC) and co ordinate Tribunal precedent, the note finds the assessment passed after the expiry of the outer period under the limitation code to be barred and quashes the final assessment, while reserving liberty to revive substantive issues if a higher court later requires. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787566