Final Assessment Order passed beyond time limit prescribed u/s. 153 is barred by limitation

Motorola Solutions India Private Limited Vs DCIT (ITAT Delhi)

ITAT Delhi held that Final Assessment Order passed u/s 143(3) r.w.s. 144C(13) passed beyond time limit prescribed under section 153 of the Income Tax Act is barred by limitation. Accordingly, Final Assessment Order is liable to be quashed.

Facts- Vide the present appeal, the appellant challenges the Final Assessment Order passed u/s 143(3) r.w.s. 144C(13) r.w. Section 144B of the Income Tax Act, 1961. The assessee mainly contested that the Final Assessment order dated 26/07/2024 passed by the A.

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