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of <h1>Delhi High Court Nullifies Tax Order for Violating Section 144C(13) Timelines; Emphasizes Faceless Assessment Importance.</h1> A recent Delhi High Court judgment annulled an income tax assessment order and related penalty proceedings due to non-compliance with mandatory timelines under Section 144C(13) of the Income Tax Act, 1961. The court ruled that the Assessing Officer (AO) must complete assessments within one month after receiving directions from the Dispute Resolution Panel (DRP), calculated from the date the directions are uploaded on the ITBA portal. The court emphasized the binding nature of DRP directions and the significance of the faceless assessment regime. Consequently, the court accepted the petitioner's return and set aside the assessment order and penalty notice.
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