Final Assessment Orders under DRP Route Quashed as Time-Barred: ITAT Delhi

AECOM India P. Ltd. Vs DCIT (ITAT Delhi)

Final Assessment Orders under DRP Route Quashed as Time-Barred: ITAT Delhi Applies Roca Bathroom Ratio Despite Pending SC Reference

The Delhi Bench of the ITAT held that final assessment orders passed under section 144C(13) must comply with the limitation prescribed under section 153, as both provisions are mutually inclusive. Relying on the Madras High Court decision in Please become a Premium member. If you are already a Premium member, login here to access the full content.