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 CIT v. Roca Bathroom Products (P.) Ltd., the Tribunal rejected the Revenue’s preliminary objection that adjudication should be deferred due to the pending Larger Bench reference befor...