https://www.taxtmi.com/caselaws?id=762907 The ITAT Delhi upheld the validity of an assessment order despite the assessee's challenge regarding procedural violations under section 144B and time-bar issues. The tribunal found that while DRP directions under section 144C(5) were manually entered into ITBA systems without proper linkage to assessment proceedings, causing visibility issues for the Assessing Officer, the Revenue successfully proved the DRP order was received by NaFAC on 06.04.2022 and uploaded on 18.04.2022. Following SC precedents, the tribunal held that receipt occurred on 06.04.2022, making the final assessment order dated 30.05.2022 valid and within the statutory time limit under section 144C(13). en-us Fri, 20 Sep 2024 00:00:00 +0530 Mon, 09 Dec 2024 19:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762907 The ITAT Delhi upheld the validity of an assessment order despite the assessee's challenge regarding procedural violations under section 144B and time-bar issues. The tribunal found that while DRP directions under section 144C(5) were manually entered into ITBA systems without proper linkage to assessment proceedings, causing visibility issues for the Assessing Officer, the Revenue successfully proved the DRP order was received by NaFAC on 06.04.2022 and uploaded on 18.04.2022. Following SC precedents, the tribunal held that receipt occurred on 06.04.2022, making the final assessment order dated 30.05.2022 valid and within the statutory time limit under section 144C(13). Case-Laws Income Tax Fri, 20 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762907