https://www.taxtmi.com/caselaws?id=783746 The dominant issue was whether the final assessment order passed u/s 143(3) r.w.s. 144(13) was time-barred under s. 144C(13). The Tribunal held that, in the faceless regime, uploading the DRP directions on the ITBA portal constitutes effective receipt/communication to the assessee and authorities; hence the AO's plea that relevant email communication was received later was legally irrelevant. As the DRP directions were uploaded on 28.06.2022, the final order dated 30.08.2022 exceeded the statutory period of one month from the end of that month, rendering it barred by limitation and void; the appeal was allowed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Fri, 19 Dec 2025 10:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783746 The dominant issue was whether the final assessment order passed u/s 143(3) r.w.s. 144(13) was time-barred under s. 144C(13). The Tribunal held that, in the faceless regime, uploading the DRP directions on the ITBA portal constitutes effective receipt/communication to the assessee and authorities; hence the AO's plea that relevant email communication was received later was legally irrelevant. As the DRP directions were uploaded on 28.06.2022, the final order dated 30.08.2022 exceeded the statutory period of one month from the end of that month, rendering it barred by limitation and void; the appeal was allowed. Case-Laws Income Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783746