https://www.taxtmi.com/caselaws?id=793477 The final assessment order under section 143(3) read with sections 144C(13) and 144B was treated as time-barred because the Assessing Officer failed to pass it within the mandatory one-month period counted from the end of the month in which the DRP directions were uploaded. The text states that the statutory deadline under section 144C(13) is mandatory, not directory, and that breach of that period renders the assessment order unsustainable in law. On that basis, the order was held void ab initio and quashed, and the consequential proceedings were said not to survive. en-us Wed, 20 May 2026 00:00:00 +0530 Wed, 17 Jun 2026 07:46:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793477 The final assessment order under section 143(3) read with sections 144C(13) and 144B was treated as time-barred because the Assessing Officer failed to pass it within the mandatory one-month period counted from the end of the month in which the DRP directions were uploaded. The text states that the statutory deadline under section 144C(13) is mandatory, not directory, and that breach of that period renders the assessment order unsustainable in law. On that basis, the order was held void ab initio and quashed, and the consequential proceedings were said not to survive. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793477