Dismissing the petition the Court held that, DRP’s proceedings was issued on 10-6-2022, uploaded in ITBA portal on 22-6-2022 and communicated to Assessing Officer on 4-7-2022, last date for passing impugned assessment order would have expired on 31-8-2022 and, thus, assessment order passed on 19-8-2022 was within period of limitation.
Extreme Networks India (P) Ltd. v. DCIT (2025) 175 taxmann.com 641/ 347 CTR 337 / 255 DTR 313 (Mad)(HC)
S. 144C : Reference to dispute resolution panel-Limitation-DRP’s proceedings was issued on 10-6-2022, uploaded in ITBA portal on 22-6-2022 and communicated to Assessing Officer on 4-7-2022, last date for passing impugned assessment order would have expired on 31-8-2022 and, thus, assessment order passed on 19-8-2022 was within period of limitation. [S.144C(13), Art. 226]
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