https://www.taxtmi.com/caselaws?id=450372 HC held the assessment under s.144C barred by limitation. The court reckoned receipt of DRP directions as the date they were uploaded to the National Faceless Assessment Centre (17.06.2022), not a later internal transfer to the jurisdictional AO, and therefore the one-month period under s.144C(13) expired on 31.07.2022. The assessment order issued on 25.03.2023 was beyond the statutory time limit and, applying prior Division Bench interpretations, was unsustainable. Decision rendered in favour of the assessee. en-us Fri, 23 Feb 2024 00:00:00 +0530 Thu, 30 Oct 2025 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=450372 HC held the assessment under s.144C barred by limitation. The court reckoned receipt of DRP directions as the date they were uploaded to the National Faceless Assessment Centre (17.06.2022), not a later internal transfer to the jurisdictional AO, and therefore the one-month period under s.144C(13) expired on 31.07.2022. The assessment order issued on 25.03.2023 was beyond the statutory time limit and, applying prior Division Bench interpretations, was unsustainable. Decision rendered in favour of the assessee. Case-Laws Income Tax Fri, 23 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=450372