https://www.taxtmi.com/caselaws?id=471301 Limitation for a final assessment order following Dispute Resolution Panel directions runs under Section 144C(13) from the end of the month in which those directions are received. Upload of the directions to the departmental portal gave the Assessing Officer immediate access and triggered the limitation period; internal processing or delayed viewing could not postpone it. Directions uploaded on 30 September 2024 therefore required completion by 31 October 2024. The final assessment order dated 7 November 2024 was consequently time-barred and struck down in favour of the assessee. en-us Fri, 04 Apr 2025 00:00:00 +0530 Fri, 28 Aug 2026 20:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471301 Limitation for a final assessment order following Dispute Resolution Panel directions runs under Section 144C(13) from the end of the month in which those directions are received. Upload of the directions to the departmental portal gave the Assessing Officer immediate access and triggered the limitation period; internal processing or delayed viewing could not postpone it. Directions uploaded on 30 September 2024 therefore required completion by 31 October 2024. The final assessment order dated 7 November 2024 was consequently time-barred and struck down in favour of the assessee. Case-Laws Income Tax Fri, 04 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471301