AI Drafter 
TaxTMI 
TaxTMI 
2026 (5) TMI 1486
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....ich is extracted below:- "Order under section 143(3) r.w.s. 144C(13) of the Act dated 31 July 2024 (served to appellant on 21 August 2024) is bad in law being time barred (Refer our detailed grounds of appeal on this issue)" 3. The facts in brief are that the Appellant i.e. Versuni India Home Solutions Limited formerly known as Philips Domestic Appliances India Limited (on behalf of Preethi Kitchen Appliances Private Limited) ('Versuni') (PAN AAFCP8830K) is engaged in the business of selling consumer household items like mixies, tabletop grinders, coffee makers, chimney, induction cookers, electric rice cookers, electric kettle, electric iron box, electric pressure cooker, vessels for Induction cooker and other related i....
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....ough is dated 31 July 2024, the same was served on the Appellant for the first time only on 21 August 2024, vide an email communication [Refer Page 22 of the Appeal Set]. It is therefore submitted and it will be appreciated that the Final Assessment Order thereforeis clearly barred by limitation. The ld. AR also submitted that the Ld. AO has passed a "manual order" (not through the Income Tax Business Application i.e. ITBA) dated 31 July 2024. However, the same was "served" on the Appellant only on 21 August 2024. Besides, the Income-Tax e-filing and the Intimation letter were uploaded only on 22 August 2024. 6. The ld. AR submitted that the aforesaid factual position has been also accepted by the Ld. AO in his report dated 04 June 2025 ....
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.... ceases to have any authority to tear it off and draft a different order and when he ceases to have any locus poenitentiae. Normally that happens when the order or decision is made public or notified in some form or when it can be said to have left his hand. The date of communication of the order to the party whose rights are affected is not the relevant date for purposes ofdetermining whether the power has been exercised within the prescribed time. 8. Further, reliance in this regard is also placed on the following decisions of the Hon'ble Karnataka High Court in the following cases wherein the ratio laid down by the Hon'ble Supreme Court has be applied/followed and it has been duly held that an order if dispatched post the stat....
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....he Assessee shall file his response to any notice or order or any other electronic communication, under this Scheme, through his registered account, and once an acknowledgement is sent by the National e-assessment Centre containing the hash result generated upon successful submission of response, the response shall be deemed to be authenticated. (4) The time and place of dispatch and receipt of electronic record shall be determined in accordance with the provisions of section 13 of the Information Technology Act, 2000 (21 of 2000)." 10. In the instant case, the said Final Assessment Order dated 31 July 2024 was emailed to the Appellant only 21 August 2024 (albeit without a real time alert) and hence for the first time the same w....
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.... was rendered in the context of issuance of notice under section 148 read with section 149, where the expression used is "shall be issued" within the prescribed period of limitation. The Hon'ble Delhi High Court categorically held that mere generation or signing of a notice does not amount to issuance and that "despatch" is sine qua non for issuance. The Hon'ble High Court has further clarified that a notice is said to be issued only when it leaves the control of the originator, i.e., upon due despatch refer paragraph Nos. 25.12 and 26.21 reproduced hereunder for ready reference: 25.12 The review of the aforesaid judgments of the Supreme Court and the several High Courts shows that all Courts have consistently held that the....