https://www.taxtmi.com/caselaws?id=790229 The Tribunal considered whether a final assessment order made after DRP proceedings remained subject to the statutory limitation period for completion of assessment. It applied the binding view that draft assessment and DRP provisions operate alongside, and do not displace, the outer time limit for passing the final order. The non-obstante clause in the DRP provision was held not to exclude the limitation provision governing completion of assessment. As the final assessment order was passed after expiry of the applicable statutory period, it was treated as barred by limitation and quashed. en-us Fri, 30 Jan 2026 00:00:00 +0530 Wed, 22 Apr 2026 08:47:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790229 The Tribunal considered whether a final assessment order made after DRP proceedings remained subject to the statutory limitation period for completion of assessment. It applied the binding view that draft assessment and DRP provisions operate alongside, and do not displace, the outer time limit for passing the final order. The non-obstante clause in the DRP provision was held not to exclude the limitation provision governing completion of assessment. As the final assessment order was passed after expiry of the applicable statutory period, it was treated as barred by limitation and quashed. Case-Laws Income Tax Fri, 30 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790229