https://www.taxtmi.com/caselaws?id=792284 The final assessment order under section 143(3) read with section 144C(13) was treated as time-barred where it was signed on 31 July 2024 but first served on 21 August 2024. The Tribunal noted that, after DRP directions under section 144C(5), completion had to occur within the statutory period and an order affecting rights becomes operative only when duly dispatched or made public, not merely when signed. It also referred to the e-assessment framework and section 13 of the Information Technology Act, 2000 for the timing of electronic delivery. On the admitted facts, there was no timely dispatch within limitation, so the assessment order was invalid. en-us Wed, 20 May 2026 00:00:00 +0530 Tue, 26 May 2026 08:24:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792284 The final assessment order under section 143(3) read with section 144C(13) was treated as time-barred where it was signed on 31 July 2024 but first served on 21 August 2024. The Tribunal noted that, after DRP directions under section 144C(5), completion had to occur within the statutory period and an order affecting rights becomes operative only when duly dispatched or made public, not merely when signed. It also referred to the e-assessment framework and section 13 of the Information Technology Act, 2000 for the timing of electronic delivery. On the admitted facts, there was no timely dispatch within limitation, so the assessment order was invalid. Case-Laws Income Tax Wed, 20 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792284