https://www.taxtmi.com/caselaws?id=450360 In faceless assessment proceedings, receipt of the Dispute Resolution Panel's directions occurs when they are uploaded on the designated electronic system. Applying sections 144C(13), 144B and 130 of the Income-tax Act, read with section 13 of the Information Technology Act, the electronic upload constituted dispatch and receipt on the same date. Internal retention by the National Faceless Assessment Centre and later transmission to the assessment unit did not postpone the statutory start of limitation. The final assessment order was therefore time-barred, and the limitation objection was allowed in favour of the assessee. en-us Wed, 28 Feb 2024 00:00:00 +0530 Fri, 01 Mar 2024 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450360 In faceless assessment proceedings, receipt of the Dispute Resolution Panel's directions occurs when they are uploaded on the designated electronic system. Applying sections 144C(13), 144B and 130 of the Income-tax Act, read with section 13 of the Information Technology Act, the electronic upload constituted dispatch and receipt on the same date. Internal retention by the National Faceless Assessment Centre and later transmission to the assessment unit did not postpone the statutory start of limitation. The final assessment order was therefore time-barred, and the limitation objection was allowed in favour of the assessee. Case-Laws Income Tax Wed, 28 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450360