https://www.taxtmi.com/caselaws?id=778947 ITAT DELHI - AT divided on limitation for a final assessment under s.144C(13); matter referred to a third member. The third member agreed with the Judicial Member that DRP directions were effectively received by the assessing unit on 13 Apr 2022 (visible after manual entry), triggering the one-month period; the AO's final order dated 30 Jun 2022 exceeded that period and was therefore without jurisdiction and quashed. The Assistant Member's contrary view that receipt occurred later was rejected. en-us Thu, 04 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778947 ITAT DELHI - AT divided on limitation for a final assessment under s.144C(13); matter referred to a third member. The third member agreed with the Judicial Member that DRP directions were effectively received by the assessing unit on 13 Apr 2022 (visible after manual entry), triggering the one-month period; the AO's final order dated 30 Jun 2022 exceeded that period and was therefore without jurisdiction and quashed. The Assistant Member's contrary view that receipt occurred later was rejected. Case-Laws Income Tax Thu, 04 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778947