https://www.taxtmi.com/caselaws?id=770350 HC held for the assessee: limitation under s.144C begins when the DRP directions become visible to the assessing officer on the ITBA 360-degree screen, not when the officer receives separate e-mail intimation. An assessing/FAO cannot delay reliance on a manual option or await personal intimation to extend limitation; internal user choices do not affect statutory timelines. The advisory's real-time access feature fixes the commencement of limitation, and Section 144C's strict timeline must yield a single, objective starting point. Decision in favour of the assessee. en-us Thu, 19 Dec 2024 00:00:00 +0530 Thu, 30 Oct 2025 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770350 HC held for the assessee: limitation under s.144C begins when the DRP directions become visible to the assessing officer on the ITBA 360-degree screen, not when the officer receives separate e-mail intimation. An assessing/FAO cannot delay reliance on a manual option or await personal intimation to extend limitation; internal user choices do not affect statutory timelines. The advisory's real-time access feature fixes the commencement of limitation, and Section 144C's strict timeline must yield a single, objective starting point. Decision in favour of the assessee. Case-Laws Income Tax Thu, 19 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770350