Assessment post DRP Directions: HC Quashes Time-Barred Assessment Orders, Interprets 'Despatch' and 'Receipt' u/s 144C(13).

The High Court invalidated assessment orders dated 30.08.2022 and 01.09.2022 as they were issued beyond the allowable time frame. According to Section 144C(13), the assessment must be completed within one month from the end of the month when the Dispute Resolution Panel's directions are received. The court determined that the directions were considered 'despatched' on 30.06.2022 when uploaded to the portal, and 'received' when the electronic record entered the department's system. Therefore, the limitation period started on 30.06.2022, making the orders time-barred since they were issued after the deadline. .....

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