https://www.taxtmi.com/caselaws?id=780519 In the electronic assessment regime, upload of DRP directions on the ITBA portal constituted effective receipt for the purpose of section 144C(13), so the limitation period ran from that date and was not extended by any internal departmental delay. Applying that statutory scheme, the assessment had to be completed within one month from the end of the month of upload; as the directions were uploaded on 26.05.2022, the last permissible date was 30.06.2022. The assessment order passed on 01.07.2022 was therefore time barred and void. en-us Wed, 29 Oct 2025 00:00:00 +0530 Thu, 30 Oct 2025 10:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780519 In the electronic assessment regime, upload of DRP directions on the ITBA portal constituted effective receipt for the purpose of section 144C(13), so the limitation period ran from that date and was not extended by any internal departmental delay. Applying that statutory scheme, the assessment had to be completed within one month from the end of the month of upload; as the directions were uploaded on 26.05.2022, the last permissible date was 30.06.2022. The assessment order passed on 01.07.2022 was therefore time barred and void. Case-Laws Income Tax Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780519