https://www.taxtmi.com/caselaws?id=790306 For assessees covered by section 144C, limitation for passing the final assessment order must be computed by reading section 144C(13) with section 153. The Tribunal treated the two provisions as mutually inclusive and overlapping for limitation purposes, and on the undisputed chronology found that the final assessment orders were passed after the applicable due dates. The assessment orders were therefore held barred by limitation and quashed, with the appeals succeeding on the jurisdictional issue and the remaining grounds left undecided. en-us Thu, 22 Jan 2026 00:00:00 +0530 Mon, 20 Apr 2026 17:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790306 For assessees covered by section 144C, limitation for passing the final assessment order must be computed by reading section 144C(13) with section 153. The Tribunal treated the two provisions as mutually inclusive and overlapping for limitation purposes, and on the undisputed chronology found that the final assessment orders were passed after the applicable due dates. The assessment orders were therefore held barred by limitation and quashed, with the appeals succeeding on the jurisdictional issue and the remaining grounds left undecided. Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790306