9911796707
TMI Blog2023 (7) TMI 974X X X X Extracts X X X X X X X X Extracts X X X X ..... s raised as many as 34 grounds, but during the course of hearing, the learned AR confined his argument only to ground No.1, challenging the legal issue, which is as under:- "1. The final assessment order issued by the ld.AO dated 2 February 2022 pursuant to the DRP directions under section 144C is barred by limitation and liable to be quashed." 3. The brief facts of the case are that the assessee has filed its return of income on 28.11.2017 electronically declaring total income of Rs. 75,22,56,620 under the normal provisions of the I.T.Act after claiming deduction under Chapter VI-A of Rs. 60,00,000. The case was selected for scrutiny and notice u/s 143(2) of the Act and other statutory notices were issued to the assessee. In response to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, the learned AR placed on record a paper book, inter alia, enclosing therein the judgment of the Hon'ble Supreme Court in the case of Union of India and Others v. G. S. Chatha Rice Mills and Another reported in (2021) 2 Supreme Court Cases 209. The relevant portion of the judgment reads as under:- "85. Section 13 of the Information Technology Act, 2000 contains provisions for the time and place of the dispatch and receipt of electronic records. It reads as follows:- 13. Time and place of dispatch and receipt of electronic record. - (1) Save as otherwise agreed to between the originator and the addressee, the dispatch of an electronic record occurs when it enters a computer resource outside the control of the originator. (2) Save ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable on record and the orders of the authorities below. On perusal of the directions of the learned DRP, it is clear that the DRP's directions is dated 20.12.2021. The A.O. has passed the final assessment order on 02.02.2022., As per section 144C(13) of the Act, the A.O. should have passed the final assessment order, notwithstanding anything to the contrary contained in section 153 [or section 153B], within one month from the end of the month in which such direction is received The learned DR has placed on record the copy of the order sheet, which is reproduced as under:- 8. It is clear from the copy of the order sheet that the A.O. received the documents on 30.12.2021. As per section 144C(13) of the Act, the order should have been pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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