https://www.taxtmi.com/caselaws?id=314211 ITAT Delhi held that the final assessment order under Section 144C(13) was passed beyond the limitation period and therefore time-barred. The tribunal determined that the relevant date for calculating limitation was when the DRP directions were received by the FAO in April 2022, not when they were uploaded to the JAO's case history on May 2, 2022 as contended by Revenue. Since the assessment order was passed on June 30, 2022, it exceeded the limitation period ending May 31, 2022. The tribunal emphasized that Section 144C(13) timelines are mandatory, allowing the assessee's appeal. en-us Tue, 19 Mar 2024 00:00:00 +0530 Wed, 28 Aug 2024 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314211 ITAT Delhi held that the final assessment order under Section 144C(13) was passed beyond the limitation period and therefore time-barred. The tribunal determined that the relevant date for calculating limitation was when the DRP directions were received by the FAO in April 2022, not when they were uploaded to the JAO's case history on May 2, 2022 as contended by Revenue. Since the assessment order was passed on June 30, 2022, it exceeded the limitation period ending May 31, 2022. The tribunal emphasized that Section 144C(13) timelines are mandatory, allowing the assessee's appeal. Case-Laws Income Tax Tue, 19 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314211