https://www.taxtmi.com/caselaws?id=761887 ITAT Delhi-AT held the final assessment order passed u/s 143(3) r.w.s. 144C(13) to be time-barred and therefore null and void. Applying s.13 of the Information Technology Act, 2000, as incorporated by s.144B(6)(v) of the Income-tax Act and interpreted by the SC in GS Chatha Rice Mills, the Tribunal treated the date of uploading of the DRP order on the ITBA portal (26.05.2022) as determinative. Consequently, the assessment was required to be completed on or before 30.06.2022; completion on 01.07.2022 rendered the impugned order invalid and liable to be set aside. 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 ITAT Delhi-AT held the final assessment order passed u/s 143(3) r.w.s. 144C(13) to be time-barred and therefore null and void. Applying s.13 of the Information Technology Act, 2000, as incorporated by s.144B(6)(v) of the Income-tax Act and interpreted by the SC in GS Chatha Rice Mills, the Tribunal treated the date of uploading of the DRP order on the ITBA portal (26.05.2022) as determinative. Consequently, the assessment was required to be completed on or before 30.06.2022; completion on 01.07.2022 rendered the impugned order invalid and liable to be set aside. Case-Laws Income Tax Mon, 18 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761887