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Section 153 Overrides Section 144C – Time-Barred Order Quashed
Case Law Details
- Case Name
- Concentrix Catalyst Technologies (P) Ltd. Vs DCIT (ITAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 2020-21
- Courts
- All ITAT, ITAT Hyderabad
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Concentrix Catalyst Technologies (P) Ltd. Vs DCIT (ITAT Hyderabad)
144C Can’t Stretch 153 — DRP Directions On Time, But AO Wasn’t – AO Missed Statutory Deadline- ITAT Hyderabad Quashes Time-Barred Final Order
Hyderabad Tribunal examined a purely legal ground challenging validity of final assessment order passed u/s 143(3) r.w.s.144C(13). Assessee argued that limitation for passing the final order is governed by s.153(1) r.w.s.153(4). For AY 2020-21, after TP reference, statutory outer limit stood extended to 30.09.2023, whereas AO passed final order only on 29.07...
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