https://www.taxtmi.com/caselaws?id=776106 In faceless assessment proceedings, the limitation period for passing the final assessment order under section 144C(13) runs from the date the DRP directions are uploaded on the ITBA portal, as electronic dispatch and receipt are governed by section 13 of the Information Technology Act, 2000 read with section 144B of the Income-tax Act, 1961. The record showed uploading on 31.05.2024, and on that basis the statutory period expired before the order dated 30.07.2024 was passed. The Department's reliance on later internal receipt or visibility to the assessment unit did not affect the limitation computation, so the assessment order was held time barred and void. en-us Mon, 30 Jun 2025 00:00:00 +0530 Tue, 05 Aug 2025 07:54:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=776106 In faceless assessment proceedings, the limitation period for passing the final assessment order under section 144C(13) runs from the date the DRP directions are uploaded on the ITBA portal, as electronic dispatch and receipt are governed by section 13 of the Information Technology Act, 2000 read with section 144B of the Income-tax Act, 1961. The record showed uploading on 31.05.2024, and on that basis the statutory period expired before the order dated 30.07.2024 was passed. The Department's reliance on later internal receipt or visibility to the assessment unit did not affect the limitation computation, so the assessment order was held time barred and void. Case-Laws Income Tax Mon, 30 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=776106