https://www.taxtmi.com/highlights?id=103950 Electronic uploading of Dispute Resolution Panel directions on the ITBA portal constitutes receipt in faceless assessment proceedings for calculating the period for a final assessment under section 144C(13). A subsequent physical or manual receipt by the Assessing Officer does not extend that limitation. Directions uploaded on 30 December 2025 made the final assessment completed on 19 February 2026 time-barred; it was treated as null and void, while the remaining grounds were left open. en-us Sat, 19 Sep 2026 08:20:50 +0530 Sat, 19 Sep 2026 08:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103950 Electronic uploading of Dispute Resolution Panel directions on the ITBA portal constitutes receipt in faceless assessment proceedings for calculating the period for a final assessment under section 144C(13). A subsequent physical or manual receipt by the Assessing Officer does not extend that limitation. Directions uploaded on 30 December 2025 made the final assessment completed on 19 February 2026 time-barred; it was treated as null and void, while the remaining grounds were left open. Highlights Income Tax Sat, 19 Sep 2026 08:20:50 +0530 https://www.taxtmi.com/highlights?id=103950