COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION- 2, NEW DELHI vs. HYUNDAI ROTEM COMPANY

The appeal is dismissed

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

5 SCC 299 f. Kanwar Singh Saini v. High Court of Delhi (2012) 4 SCC 307 g. CCE v. M. M. Rubber & Company 1992 Supp (1) SCC 471 h. National Thermal Power Co Ltd v. CIT (1997) 7 SCC 489 26. Ms. Ananya Kapoor, learned counsel for the respondent, submitted that, as per Section 144C

FRESENIUS KABI ONCOLOGY LTD,NEW DELHI vs. ITO, WARD-9(3), NEW DELHI

In the result appeal of the assessee is allowed

Bench: Shri Prakash Chand Yadav & Shri Manish Agarwalfresenius Kabi Oncology Ltd. Income Tax Officer, B-310, Som Dutt Chamber, Ward-9(3), Bhikaji Cama Place, Vs. New Delhi. New Delhi-110066. Pan-Aabcd7720L (Appellant) (Respondent)

reassessment or recomputation under sub-section (3) of section 143 or under section 144 or under section 147, as the case may be, with respect to the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:— (i) the National Faceless Assessment Centre shall assign the case selected

XANDER ADVISORS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NOIDA

In the result, both the appeals are allowed, as indicated

Bench: Shri G.S. Pannu & Shri Saktijit Dey

reassessment order passed by the Assessing Officer with the prior approval of the [Principal Commissioner or] Commissioner as provided in sub-section (12) of section 144BA.] (14B) The Central Government may make a scheme, by notification in the Official Gazette, for the purpose of issuance of directions by the dispute resolution panel, so as to impart greater efficiency, transparency

XANDER ADVISORS INDIA PVT. LTD.,NEW DELHI vs. ACIT, NOIDA

In the result, both the appeals are allowed, as indicated

Bench: Shri G.S. Pannu & Shri Saktijit Dey

reassessment order passed by the Assessing Officer with the prior approval of the [Principal Commissioner or] Commissioner as provided in sub-section (12) of section 144BA.] (14B) The Central Government may make a scheme, by notification in the Official Gazette, for the purpose of issuance of directions by the dispute resolution panel, so as to impart greater efficiency, transparency

ARIBA INDIA PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, DELHI

In the result, appeal of the assessee is allowed

Bench: SHRI YOGESH KUMAR U.S (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

reassessment or recomputation under sub-section (3) of section 143 or under section 144 or under section 147, as the case may be, with respect to the cases referred to in sub-section (2), shall be made in a faceless manner as per the following procedure, namely:— (i) the National Faceless Assessment Centre shall assign the case selected

TEVA PHARMACEUTICAL & CHEMICAL INDUSTRIES INDIA PRIVATE LIMITED,MUMBAI vs. DCIT, CIRCLE-25(1), DELHI

In the result, appeal of the Assessee is allowed

Bench: Yogesh Kumar U.S. & Shri Manish Agarwalteva Pharmaceutical & Chemical Vs Assessment Unit, Income Industries India Private Limited, Tax Department/Deputy 8Th Floor, C-Wing Time Square, Commissioner Of Income Andherikurla Road, Marol Naka, Tax, Circle 25(1), Opp Mittal Industrial Estate C. R. Building, Delhi- Andheri (E), Mumbai 400059, 110001 Maharashtra, India Pan: Bnspk7225H Appellant Respondent Assessee By Sh. Sachit Jolly, Sr. Adv, Sh. Sohamdua, Adv& Sh. Abhiudaya Shankar Bajpai, Adv Revenue By Sh. S. K. Jadhav, Cit Dr Date Of Hearing 19/01/2026 Date Of Pronouncement 19/01/2026 Order Per Yogesh Kumar, U.S. Jm: The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

LE PASSAGE TO INDIA TOURS & TRAVELS PVT. LTD.,NEW DELHI vs. DCIT,CIRCLE- 13(1) , NEW DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

EBERSPAECHER SUETRAK BUS CLIMATE CONTROL SYSTEMS INDIA PVT. LTD.,BENGALORE vs. DCIT, NEW DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

MODI-MUNDIPHARMA BEAUTY PRODUCTS PRIVATE LIMITED,NEW DELHI vs. DCIT, CIRCLE-16(1), DEHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.725/धिल्ली/2022(नि.व. 2017-18) Modi-Mundipharma Beauty Products P. Ltd., 1400 Modi Tower, 98 Nehru Place, New Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aaacm-5901-B बिाम Vs. Additional/Joint/Deputy/Assisant Commissioner Of Income Tax/ Income Tax Officer, National Faceless Assessment Centre, ..... प्रनिवादी/Respondent Delhi आअसं.672/धिल्ली/2021(नि.व. 2016-17) Le Passage Tours & Travels India P. Ltd., A-296, Basement, Conference Cabin, Shivalik, Malviya Nagar, New Delhi 110017 ...... अपीलार्थी/Appellant Pan: Aaacl-8370-K बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 13(1), Cr Building, New Delhi 110002 आअसं.2071/धिल्ली/2017(नि.व. 2012-13) Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd., No.2/1, Soukya Road, Thirumalashettyhally, Bengaluru, Karnataka 560067 ...... अपीलार्थी/Appellant Pan: Aacce-3922-E बिाम Vs. Deputy Commissioner Of Income Tax ..... प्रनिवादी/Respondent Circle 8(1), Cr Building New Delhi

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

POSCO INDIA PROCESSING CENTER PRIVATE LIMITED,GURGAON, HARYANA vs. LD. ASSESSING OFFICER (AO), CIRCLE 3(1), GURGAON, HARYANA, GURGAON, HARYANA

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.6022/धिल्ली/2024(नि.व. 2021-22) Posco India Processing Centre P. Ltd., Unit No.512, 5Th Floor, Tower-A, Park Centra Building, Sector-30, Gurgaon, Haryana 122001 ...... अपीलार्थी/Appellant Pan: Aafcp-0211-N बिाम Vs. Assessing Officer, Circle 3(1), Area Code-Nwr, Ao Type-C, Range Code-107, ..... प्रनिवादी/Respondent Ao Number-1, Gurgaon, Haryana122016 आअसं.5454/धिल्ली/2024(नि.व. 2021-22) Intertek India P. Ltd., E-20 Block B-1, Mathura Road, Mohan Co-Operative Industrial Area, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaaci-6890-F बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 10(1), Delhi Sa No.348/Del/2025 In Ita No. 5454/Del/2024(A.Y 2021-22) Intertek India P. Ltd., E-20 Block B-1, Mathura Road, Mohan Co-Operative Industrial Area, New Delhi 110044 ...... आवेदक/Applicant Pan: Aaaci-6890-F बिाम Vs. Deputy Commissioner Of Income Tax, ...... प्रनिवादी/Respondent Circle 10(1), Delhi

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

M/S. LUFTHANSA TECHNIK SERVICES INDIA PVT. LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeals of the assessee are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1727/धिल्ली/2014(नि.व. 2009-10) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Deputy Commissioner Of Income Tax, Circle 4(1), R. No.316-A, C R Building, ..... प्रनिवादी/Respondent New Delhi आअसं.1965/धिल्ली/2015(नि.व. 2010-11) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Income Tax Officer, Ward 15(4), ..... प्रनिवादी/Respondent New Delhi आअसं.1706/धिल्ली/2016(नि.व. 2011-12) आअसं.506/धिल्ली/2017(नि.व. 2012-13) Lufthansa Technik Services India P. Ltd., Ndg Centre, B-4, Gulmohar Park, New Delhi 110049 ...... अपीलार्थी/Appellant Pan: Aaaco-7766-N बिाम Vs. Assistant Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 15(2), R.No. 316-A, Cr Building, New Delhi

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

M/S LUFTHANSA TECHNIK SERVICES INDIA PVT. LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, appeals of the assessee are allowed

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

SOPRA BANKING SOFTWARE SOLUTIONS INDIA PRIVATE LIMITED,SHIVAJI NAGAR, PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX, NOIDA

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.1441/दिल्ली/2017(नि.व. 2012-13)

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

INSHORTS INDIA ADVERTISING AND SERVICES PRIVATE LIMITED,DELHI vs. ASSISTANT COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.869/धिल्ली/2021(नि.व. 2016-17) Baxter (India) P. Ltd. 5Th Floor, Tower-A, Building No.9, Dlf Cyber City, Dlf Phase Iii, Gurgaon, Haryana 122022 ...... अपीलार्थी/Appellant Pan: Aaacb-3906-F बिाम Vs. Assessing Officer, Regional E-Assessment Unit, ..... प्रनिवादी/Respondent National E-Assessment Centre, Delhi आअसं.7954/धिल्ली/2018(नि.व. 2014-15) Baxter (India) P. Ltd. 2Nd Floor, Tower-C, Building No.8, Dlf Cyber City, Dlf Phase Ii, Gurgaon, Haryana 122022 ...... अपीलार्थी/Appellant Pan: Aaacb-3906-F बिाम Vs. Deputy Commissioner Of Income Tax, Circle 4(1), Cr Building, Ip Estate, ..... प्रनिवादी/Respondent New Delhi 110002 आअसं.5374/धिल्ली/2024(नि.व. 2021-22) Inshorts India Advertising & Services P. Ltd., 713, 7Th Floor, Devika Tower 6, Nehru Place, Delhi 110019 ...... अपीलार्थी/Appellant Pan: Aadci-8733-Q बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 10(1), Delhi

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

ROHDE & SCHWARZ INDIA PVT LTD,DELHI vs. ASSESSMENT UNIT / THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 19(1) , DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

MITSUI & CO INDIA PRIVATE LIMITED,NEW DELHI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, NEW DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

MORI SEIKI INDIA PRIVATE LIMITED,BENGALURU vs. DCIT/ACIT, NEW DELHI

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section

PIONEER INDIA ELECTRONICS PRIVATE LIMITED,GURGAON vs. DCIT, CIRCLE 3(1), GURGAON/ ASSESSMENT UNIT/INCOME TAX DEPARTMENT, GURGAON

In the result, appeals of the assessees are allowed

Bench: Shri Vikas Awasthy & Shri Sanjay Awasthiआअसं.5461/धिल्ली/2024(नि.व. 2021-22) Pioneer India Electronics P. Ltd., Unit No. 3, 10Th Floor Ambience Corporate, Tower-Ii, Nh-8 Plot No. 3 Ambience Island, Gurugram, Haryana 122002 ...... अपीलार्थी/Appellant Pan: Aaecp-8368-H बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 3(1), Gurgaon, Haryana 122001 आअसं.5951/धिल्ली/2024(नि.व. 2021-22) Mitsui & Co India P. Ltd., 4Th Floor, Worldmark 3, Asset 7, Aero City, Nh-8, New Delhi 110037 ...... अपीलार्थी/Appellant Pan: Aadcm-4488-J बिाम Vs. Deputy Commissioner Of Income Tax, ..... प्रनिवादी/Respondent Circle 16(1), Cr Building, Delhi 110002 आअसं.5999/धिल्ली/2024(नि.व. 2021-22) Rohde & Sehwarz India P. Ltd., A-27, First Floor, Mohan Corporate, Mathura Road, New Delhi 110044 ...... अपीलार्थी/Appellant Pan: Aaacr-3267-P बिाम Vs. Assessment Unit/Deputy Commissioner Of Income Tax, Circle 19(1), Cr Building, Ip Estate, New Delhi 110002 ..... प्रनिवादी/Respondent

reassessment cannot be read into Section 144C more particularly when the provisions of Section 153 are excluded by the non-obstante clause in section 144C(13) and hence the proceedings are not barred by limitation. Per contra, it has been contended by the learned senior counsels appearing for the respondent(s)/assessees that the outer time limit under Section