Assessee had raised its objection before the DRP which had confirmed the action of TPO and challenged the assessment order dated 28.05.2021 before the High court on the ground that the assessment order was passed before the expiry of the time period granted for filing objection before DRP and High Court quashed the assessment order. Subsequently the DRP passed its direction dated 28 -1 -2022 but the final assessment order was passed by the Assessing Officer on 30- 12 -20022 . On appeal the assessee challenged the final assessment order is barred by limitation. As per section 144C (13), the order ought to have been passed on or before 28-2 -2022 . i.e with in on month from the end of the month in which DRP’s direction was received . The ITAT held that the order passed beyond period of one month from end of month in which direction received from DRP is time barred and void -ab initio. (AY. 2017 -18 )
Lubrizol Advanced Materials India Pvt. Ltd. v. Assessment Unit (2024) 204 ITD 130 (Mum) (Trib)
S. 144C : Reference to dispute resolution panel -limitation – Order passed beyond period of one month from end of month in which direction received from DRP is time barred and void -ab initio.[ S. 144(13)]