https://www.taxtmi.com/caselaws?id=794057 Under the faceless assessment regime, the final assessment order was treated as time-barred where the DRP directions were uploaded on the ITBA portal after which the limitation under section 144C(13) expired before the order was digitally signed. Applying the principle that the portal upload date governs computation of limitation, the order passed beyond the statutory deadline was held invalid, void ab initio, and the assessment was quashed. en-us Fri, 24 Apr 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794057 Under the faceless assessment regime, the final assessment order was treated as time-barred where the DRP directions were uploaded on the ITBA portal after which the limitation under section 144C(13) expired before the order was digitally signed. Applying the principle that the portal upload date governs computation of limitation, the order passed beyond the statutory deadline was held invalid, void ab initio, and the assessment was quashed. Case-Laws Income Tax Fri, 24 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794057