https://www.taxtmi.com/caselaws?id=761887 In faceless assessment proceedings, the limitation for passing the final assessment order under section 144C(13) ran from the date the DRP directions were uploaded on the ITBA portal, applying the rules on electronic records under section 13 of the Information Technology Act, 2000 read with section 144B of the Income-tax Act, 1961. The uploaded date was treated as the date of dispatch and receipt, so the statutory period began from the end of that month. On the record, the assessment order passed on 01.07.2022 was issued after the prescribed time, and the final assessment order was therefore barred by limitation and invalid. en-us Mon, 18 Nov 2024 00:00:00 +0530 Mon, 08 Dec 2025 14:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761887 In faceless assessment proceedings, the limitation for passing the final assessment order under section 144C(13) ran from the date the DRP directions were uploaded on the ITBA portal, applying the rules on electronic records under section 13 of the Information Technology Act, 2000 read with section 144B of the Income-tax Act, 1961. The uploaded date was treated as the date of dispatch and receipt, so the statutory period began from the end of that month. On the record, the assessment order passed on 01.07.2022 was issued after the prescribed time, and the final assessment order was therefore barred by limitation and invalid. Case-Laws Income Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761887