The assessee challenged the validity of its assessment Order claiming the assessment completed under section 144C(13) to be bad in law, void ab initio and barred by limitation. Allowing the appeal, that when the Tribunal set aside the original assessment made under section 143(3), the Assessing Officer erroneously framed a draft assessment Order in terms of section 144C(1), which was clearly not applicable to the case. Since section 144C was introduced by the Finance (No. 2) Act, 2009 with effect from October 1, 2009, the amendment was applicable only from the assessment year 2011-12. Hence, the final assessment Order framed on August 19, 2011 on the direction of the Dispute Resolution Panel was barred by limitation in the light of section 153(2A). As a result, the assessment Order was quashed as null and void. (AY.2003-04)