https://www.taxtmi.com/caselaws?id=799121 Section 144C treats objections to a draft assessment order filed after the prescribed thirty-day period as time-barred. Where no valid objections exist, the Assessing Officer must complete the assessment under the draft-assessment procedure within one month from the end of the month in which the objection period expires. This statutory limitation is mandatory and is not extended by pending disposal of belated objections before the DRP. A final assessment order made after that period is void ab initio and liable to be quashed. en-us Wed, 15 Jul 2026 00:00:00 +0530 Thu, 17 Sep 2026 07:52:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799121 Section 144C treats objections to a draft assessment order filed after the prescribed thirty-day period as time-barred. Where no valid objections exist, the Assessing Officer must complete the assessment under the draft-assessment procedure within one month from the end of the month in which the objection period expires. This statutory limitation is mandatory and is not extended by pending disposal of belated objections before the DRP. A final assessment order made after that period is void ab initio and liable to be quashed. Case-Laws Income Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799121