https://www.taxtmi.com/caselaws?id=793691 Electronic upload and email communication of DRP directions constituted receipt by the Assessing Officer for section 144C(13) limitation purposes, so the one-month period ran from the end of the month in which those directions were electronically made available. The physical receipt date could not extend the limitation once the directions had already been uploaded on the ITBA portal and emailed to the Assessing Officer. On that basis, the final assessment order dated 27.08.2024 was held time-barred and quashed. en-us Wed, 06 May 2026 00:00:00 +0530 Mon, 22 Jun 2026 08:39:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793691 Electronic upload and email communication of DRP directions constituted receipt by the Assessing Officer for section 144C(13) limitation purposes, so the one-month period ran from the end of the month in which those directions were electronically made available. The physical receipt date could not extend the limitation once the directions had already been uploaded on the ITBA portal and emailed to the Assessing Officer. On that basis, the final assessment order dated 27.08.2024 was held time-barred and quashed. Case-Laws Income Tax Wed, 06 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793691