Final Assessment Quashed for Missing One-Month DRP Deadline

Eaton Power Quality Pvt. Ltd. Vs DCIT (ITAT Chennai) One Month Means One Month: DRP Delay Dooms Final Order u/s 144C(13)-Faceless Cannot Be Timeless: Final Order Struck Down as Time-Barred Chennai ITAT ‘D’ Bench quashed the final assessment order for AY 2021-22 holding it to be time-barred u/s 144C(13). Tribunal noted that DRP directions were issued & received on 21.09.2024, hence the AO was statutorily bound to pass the final order within one month from end of that month, i.e. on or before 31.10.2024. Since the AO passed the final order only on 28.11.2024, the order was held to be wit...