https://www.taxtmi.com/caselaws?id=753063 In faceless assessment proceedings, limitation under section 144C(13) of the Income-tax Act starts from the effective electronic dispatch of DRP directions on the portal, read with section 13 of the Information Technology Act and section 144B framework. The Tribunal treated the upload of the directions on the ITBA portal as the ining date for commencement of the limitation period, and held that later internal transmission or physical receipt by the assessment unit did not extend time. As the final assessment order was passed after the prescribed period, it was held time barred and set aside. en-us Wed, 22 May 2024 00:00:00 +0530 Thu, 23 May 2024 16:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753063 In faceless assessment proceedings, limitation under section 144C(13) of the Income-tax Act starts from the effective electronic dispatch of DRP directions on the portal, read with section 13 of the Information Technology Act and section 144B framework. The Tribunal treated the upload of the directions on the ITBA portal as the ining date for commencement of the limitation period, and held that later internal transmission or physical receipt by the assessment unit did not extend time. As the final assessment order was passed after the prescribed period, it was held time barred and set aside. Case-Laws Income Tax Wed, 22 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753063