Tribunal held that on a cohesive reading of the provisions of sections 130 and 144B of the Act read together with section 13 of the Information Technology Act, 2000, the moment the document was uploaded by the originator, the Dispute Resolution Panel, on April 7, 2022 on the Income-tax Business Application portal that dispatch from the side of the Dispute Resolution Panel was complete and since the entire documents were uploaded through electronic mode, the receipt of the document was instantaneous. Hence, the date of receipt of the directions of the Dispute Resolution Panel also happened on April 7, 2022 itself and the due date in terms of section 144C(13) would be reckoned from that date. Merely, because the National e-Assessment Centre had retained the document for a few months and transferred it to the assessment unit on May 2, 2022, the due date in terms of section 144C(13) of the Act for framing the final assessment order by the Assessing Officer did not get automatically extended. Hence, the final assessment order ought to have been passed by the Assessing Officer on or before May 31, 2022. Since, the same was done on June 30, 2022 it was barred by limitation.(AY.2018-19)