https://www.taxtmi.com/caselaws?id=787564 Whether the limitation for passing a final assessment order under section 144C(13) is governed by the outer time-limit in section 153 was examined; the Tribunal accepted the view that section 144C's inbuilt timelines do not oust the outer limitation under section 153, treating the provisions as mutually inclusive. Applying that framework to the undisputed date-sheets, the Tribunal found each final assessment order was passed after the outer limitation date and therefore time-barred, resulting in quashing of those final orders in favour of the assessees. en-us Wed, 28 Jan 2026 00:00:00 +0530 Mon, 09 Mar 2026 07:53:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787564 Whether the limitation for passing a final assessment order under section 144C(13) is governed by the outer time-limit in section 153 was examined; the Tribunal accepted the view that section 144C's inbuilt timelines do not oust the outer limitation under section 153, treating the provisions as mutually inclusive. Applying that framework to the undisputed date-sheets, the Tribunal found each final assessment order was passed after the outer limitation date and therefore time-barred, resulting in quashing of those final orders in favour of the assessees. Case-Laws Income Tax Wed, 28 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787564