https://www.taxtmi.com/caselaws?id=775842 The ITAT Delhi held that the limitation period for passing the final assessment order under section 144C(13) begins from the date of electronic transmission of the DRP order on the ITBA portal, not from the receipt stamp date. Since the final order dated 30.11.2021 was passed beyond this limitation period, it was held invalid. The additional ground raised by the assessee was accepted, and the appeal was allowed. en-us Wed, 04 Jun 2025 00:00:00 +0530 Fri, 01 Aug 2025 08:15:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775842 The ITAT Delhi held that the limitation period for passing the final assessment order under section 144C(13) begins from the date of electronic transmission of the DRP order on the ITBA portal, not from the receipt stamp date. Since the final order dated 30.11.2021 was passed beyond this limitation period, it was held invalid. The additional ground raised by the assessee was accepted, and the appeal was allowed. Case-Laws Income Tax Wed, 04 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775842