https://www.taxtmi.com/highlights?id=99039 For computing limitation for a final assessment after DRP directions, the operative date is the date the directions are intimated and uploaded on the ITBA portal with DIN, because that upload constitutes communication and receipt by the Assessing Officer. The Tribunal rejected the Revenue's contention that time should run only from later physical receipt of the directions. Applying that rule, the final assessment orders were passed beyond the prescribed period and were therefore time-barred and invalid. The orders were quashed, and the appeals were partly allowed, with other issues left open. en-us Wed, 22 Apr 2026 08:47:19 +0530 Wed, 22 Apr 2026 08:47:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=99039 For computing limitation for a final assessment after DRP directions, the operative date is the date the directions are intimated and uploaded on the ITBA portal with DIN, because that upload constitutes communication and receipt by the Assessing Officer. The Tribunal rejected the Revenue's contention that time should run only from later physical receipt of the directions. Applying that rule, the final assessment orders were passed beyond the prescribed period and were therefore time-barred and invalid. The orders were quashed, and the appeals were partly allowed, with other issues left open. Highlights Income Tax Wed, 22 Apr 2026 08:47:19 +0530 https://www.taxtmi.com/highlights?id=99039