https://www.taxtmi.com/caselaws?id=468185 A belated objection under section 144C(2) could not invalidate the consequential final assessment, because the assessee failed to file DRP objections within the prescribed thirty-day period and could not rely on that delay to challenge limitation in the final order. The assessment therefore remained valid under the statutory scheme in sections 144C(4), 144C(5) and 144C(13). The claim for exemption under section 54F also failed, as the benefit depended on purchase of a qualifying residential house within the prescribed period, and the Tribunal found no basis to interfere with the denial of relief on the facts presented. en-us Wed, 12 Feb 2025 00:00:00 +0530 Tue, 21 Apr 2026 08:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468185 A belated objection under section 144C(2) could not invalidate the consequential final assessment, because the assessee failed to file DRP objections within the prescribed thirty-day period and could not rely on that delay to challenge limitation in the final order. The assessment therefore remained valid under the statutory scheme in sections 144C(4), 144C(5) and 144C(13). The claim for exemption under section 54F also failed, as the benefit depended on purchase of a qualifying residential house within the prescribed period, and the Tribunal found no basis to interfere with the denial of relief on the facts presented. Case-Laws Income Tax Wed, 12 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468185