DRP order was uploaded on ITBA portal on 26-5-2022. Assessment order was passed on 1-7-2022. Since in terms of section 144C(13), assessment was to be completed on or before 30-6-2022. Assessment order passed on 1-7-2022 was time barred and, therefore, null and void. (AY. 2018-19)
Hyundai Rotem Company Indian Project Offices v. ACIT IT, (2025) 210 ITD 326 (Delhi)(Trib.)
S. 144C : Reference to dispute resolution panel-DRP order was uploaded on ITBA portal on 26-5-2022-Assessment was to be completed on or before 30-6-2022-Assessment order passed on 1-7-2022 was null and void is barred by limitation.[S.92CA, 144C(13)]
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