https://www.taxtmi.com/caselaws?id=471464 Pending proceedings before a larger Supreme Court Bench do not require deferral where the applicable authority remains unstayed and any interim restraint does not cover it. For assessments under the DRP mechanism, sections 144C and 153 operate together: DRP directions remain part of the assessment process, while section 144C(13)'s prompt-finalisation requirement does not displace section 153's outer limitation. Final assessment orders issued after the applicable statutory deadline are barred by limitation and jurisdictionally invalid, notwithstanding compliance with DRP directions. en-us Fri, 23 Jan 2026 00:00:00 +0530 Thu, 03 Sep 2026 13:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471464 Pending proceedings before a larger Supreme Court Bench do not require deferral where the applicable authority remains unstayed and any interim restraint does not cover it. For assessments under the DRP mechanism, sections 144C and 153 operate together: DRP directions remain part of the assessment process, while section 144C(13)'s prompt-finalisation requirement does not displace section 153's outer limitation. Final assessment orders issued after the applicable statutory deadline are barred by limitation and jurisdictionally invalid, notwithstanding compliance with DRP directions. Case-Laws Income Tax Fri, 23 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471464