https://www.taxtmi.com/caselaws?id=772712 For limitation under Section 144C(13) of the Income-tax Act, the relevant date is when the Assessing Officer receives the Dispute Resolution Panel's directions in the faceless assessment workflow, not merely when the directions are uploaded or communicated to another system node. Applying this approach, the directions uploaded on 22.06.2022 but transmitted to the Jurisdictional Assessing Officer on 04.07.2022 were treated as received on the later date, with the result that the assessment order dated 19.08.2022 was within time. The discussion also refers to Section 13 of the Information Technology Act, 2000 on electronic despatch and receipt. en-us Fri, 09 May 2025 00:00:00 +0530 Thu, 12 Jun 2025 07:21:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772712 For limitation under Section 144C(13) of the Income-tax Act, the relevant date is when the Assessing Officer receives the Dispute Resolution Panel's directions in the faceless assessment workflow, not merely when the directions are uploaded or communicated to another system node. Applying this approach, the directions uploaded on 22.06.2022 but transmitted to the Jurisdictional Assessing Officer on 04.07.2022 were treated as received on the later date, with the result that the assessment order dated 19.08.2022 was within time. The discussion also refers to Section 13 of the Information Technology Act, 2000 on electronic despatch and receipt. Case-Laws Income Tax Fri, 09 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772712