https://www.taxtmi.com/caselaws?id=801957 Section 144C(13) imposes a specific mandatory period for completing a final assessment after DRP directions, overriding general assessment-limitation provisions. Uploading the DRP directions to the ITBA portal on 29 August 2024 constituted communication and receipt in that month. The assessment therefore had to be completed by 30 September 2024; an order dated 29 October 2024 was barred by limitation and unsustainable in law. en-us Thu, 01 Oct 2026 00:00:00 +0530 Thu, 29 Oct 2026 06:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801957 Section 144C(13) imposes a specific mandatory period for completing a final assessment after DRP directions, overriding general assessment-limitation provisions. Uploading the DRP directions to the ITBA portal on 29 August 2024 constituted communication and receipt in that month. The assessment therefore had to be completed by 30 September 2024; an order dated 29 October 2024 was barred by limitation and unsustainable in law. Case-Laws Income Tax Thu, 01 Oct 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801957