Allowing the appeal of the assessee the Tribunal held that the provisions of section 144C would not apply in the impugned assessment year and hence the time period for passing the assessment order  would not get enlarged . The Assessing Officer under obligation to pass the assessment order within the time specified under the third proviso to section 153(1) .i.e . on or before 31 st March, 2013 . Since the order has been passed beyond the period of limitation  , the same is null and void , accordingly the assessment order is quashed.   ( ITA No. 1949/Mum/ 2015 dt 30 -9 -2020 ) (AY. 2009 -10)