Held that date of uploading DRP order on ITBA portal was 27-4-2022, assessment had to be completed on 31-5-2022 but assessment having been completed on 30-6-2022 was time barred, null and void. (AY. 2018-19)
Honda R & D (India) (P.) Ltd. v. ACIT (2024) 207 ITD 278/231 TTJ 954/242 DTR 154 (Delhi) (Trib.)
S. 144C : Reference to dispute resolution panel-Limitation period-Date of uploading DRP order on ITBA portal was 27-4-2022-Assessment completed on 30-6-2022 is time barred as null and void. [S. 143(3), 144C((13), Information Technology Act, 2000, S.13]
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