https://www.taxtmi.com/caselaws?id=779360 HC held the assessment order invalid as barred by limitation. The AO must verify receipt date of the draft order and ascertain whether objections to the DRP were filed within the 30-day period under s.144C(2); mere reliance on the assessee's stated service date was improper when postal delivery records were available. The objection filed was belated, so the AO was entitled to ignore it and complete assessment, but having failed to do so, the final assessment dated 31.08.2016 was time-barred. The Tribunal's setting aside of that order was upheld. en-us Fri, 26 Sep 2025 00:00:00 +0530 Sat, 04 Oct 2025 08:22:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779360 HC held the assessment order invalid as barred by limitation. The AO must verify receipt date of the draft order and ascertain whether objections to the DRP were filed within the 30-day period under s.144C(2); mere reliance on the assessee's stated service date was improper when postal delivery records were available. The objection filed was belated, so the AO was entitled to ignore it and complete assessment, but having failed to do so, the final assessment dated 31.08.2016 was time-barred. The Tribunal's setting aside of that order was upheld. Case-Laws Income Tax Fri, 26 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779360