On the questions whether the Tribunal was right in holding that the order dated January 31, 2017 passed under section 143(3) read with section 144C(13) by the Assessing Officer was barred by limitation and not in conformity with the directions issued by the Dispute Resolution Panel by an order dated December 28, 2016.Dismissing the appeal, that the order passed under section 143(3) read with section 144C(13) by the Assessing Officer was barred by limitation and was not in conformity with the provisions of section 144C.(AY.2012-13)
PCIT v. Flextronics Technologies (India) Pvt. Ltd. (2023)459 ITR 493/148 taxmann.com 123 (Karn)(HC)
S. 144C : Reference to dispute resolution panel-Assessment-Limitation-Directions issued by Dispute Resolution Panel binding on Assessing Officer-Final order to be passed in conformity with directions within one month-Order is barred by limitation.[S. 143(3), 144C (13)]