Section 144C(13): AO Must Finalize Assessment within one month from the month of DRP’s Directions

Conferencecall – Services India Pvt. Ltd. Vs DCIT (ITAT Chennai) The case of Conferencecall – Services India Pvt. Ltd. vs. DCIT (ITAT Chennai) revolves around an appeal by the assessee against the order of the Assessing Officer (AO) under various sections of the Income Tax Act, 1961 for the Assessment Year (AY) 2013-14. The primary contention of the appellant revolves around the timeliness of the final assessment order passed by the AO. The appellant argued that the final assessment order was invalid and time-barred as it was passed after the expiration of the period stipulated under Secti...