https://www.taxtmi.com/caselaws?id=765759 Section 144C(13) requires the assessment to be completed within one month from the end of the month in which DRP directions are received by the Assessing Officer. In the faceless assessment framework, communication uploaded on the departmental portal was treated as receipt when it entered the recipient's computer resource. As the Revenue produced no contrary material, the upload date was taken as the date of receipt for limitation. On that basis, the assessment order dated 19.07.2024 was found to have been passed beyond the statutory period and was held time-barred and invalid. en-us Tue, 04 Feb 2025 00:00:00 +0530 Sat, 08 Feb 2025 09:12:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765759 Section 144C(13) requires the assessment to be completed within one month from the end of the month in which DRP directions are received by the Assessing Officer. In the faceless assessment framework, communication uploaded on the departmental portal was treated as receipt when it entered the recipient's computer resource. As the Revenue produced no contrary material, the upload date was taken as the date of receipt for limitation. On that basis, the assessment order dated 19.07.2024 was found to have been passed beyond the statutory period and was held time-barred and invalid. Case-Laws Income Tax Tue, 04 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765759