https://www.taxtmi.com/caselaws?id=787566 Limitation for final assessment orders under the DRP scheme requires sections 153 and 144C of the Income-tax Act to operate together. Section 144C(13)'s non-obstante clause does not displace the overall statutory limitation under section 153; DRP directions and the subsequent final order must be completed within the applicable combined time limits. Applying this approach, the final assessment order was treated as time-barred because it was issued after expiry of the outer limitation period. The assessment was consequently quashed, while other merits issues could be revived if a pending Supreme Court ruling requires modification. 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 Limitation for final assessment orders under the DRP scheme requires sections 153 and 144C of the Income-tax Act to operate together. Section 144C(13)'s non-obstante clause does not displace the overall statutory limitation under section 153; DRP directions and the subsequent final order must be completed within the applicable combined time limits. Applying this approach, the final assessment order was treated as time-barred because it was issued after expiry of the outer limitation period. The assessment was consequently quashed, while other merits issues could be revived if a pending Supreme Court ruling requires modification. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787566