Assessment Order u/s 144C(13) Deemed Time-Barred; TOLA Relaxation Provisions Not Applicable.

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....Assessment u/s. 144C(13) - time limit for completion of the assessment order u/s. 144C(13) - The relaxation under TOLA would not be applicable to the assessment orders passed in consequence to the DRP directions received by the Assessing Officer on 20.03.2021. The assessment order passed on 30.09.2021 was time barred. - AT....