Final Tax Assessment Void After Late Issuance Post-DRP Directions; Time-Barred u/s 143(3) and 144C.

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....Scrutiny Assessment u/s 143(3) after direction of DRP u/s. 144C - time barred assessment - The final assessment order has been passed after the end of one month from the date of receipt of the directions of the DRP by the is void ab initio and liable to be quashed.....