https://www.taxtmi.com/caselaws?id=435668 Delay in uploading an assessment order or generating a DIN does not extend or reset the limitation under Section 153(3) because that provision governs only the making of the assessment order; therefore a oneday delay in uploading or DIN generation will not invalidate an order made within the prescribed period. The court reasoned there is no statutory requirement that an order must be uploaded or communicated on the same date it is made, and different statutory timelines for earlier assessment stages reflect distinct consequences. A factual dispute over alleged antedating may be raised before the appellate authority; writ petition dismissed for failure to use statutory alternative remedy. en-us Tue, 21 Feb 2023 00:00:00 +0530 Fri, 06 Feb 2026 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435668 Delay in uploading an assessment order or generating a DIN does not extend or reset the limitation under Section 153(3) because that provision governs only the making of the assessment order; therefore a oneday delay in uploading or DIN generation will not invalidate an order made within the prescribed period. The court reasoned there is no statutory requirement that an order must be uploaded or communicated on the same date it is made, and different statutory timelines for earlier assessment stages reflect distinct consequences. A factual dispute over alleged antedating may be raised before the appellate authority; writ petition dismissed for failure to use statutory alternative remedy. Case-Laws Income Tax Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435668