The final assessment order passed under section 143(3) of the Income-tax Act, 1961 read with section 144C(13) of the Act would not be covered under the provisions of section 153 of the Act. (AY2014-15)
Vedanta Ltd. v. ACIT (2020) 84 ITR 84 (Delhi)(Trib.)
S. 153 : Assessment-Limitation-Assessment order passed by Assessing Officer Pursuant To Directions Of Dispute Resolution Panel-Not subject to limitation [S. 143(3), 144C(13)]