The Tribunal passed an order under section 254(1) on 2-3-2020 and remanded matter back to Assessing Officer to examine entire issue afresh On remand, the Assessing Officer  passed an assessment order dated 31-3-2022 which was on last date of passing said order  However, order was uploaded on web portal on 1-4-2022 and DIN (Document identification number) was also generated on same day.The   order was communicated to assessee on 3-4-2022. On writ the assessee  contended that order was uploaded on web portal on 1-4-2022 which was after completion of limitation period under section 153, thus, impugned order was void ab initio. Dismissing the petition the Court held that  the  assessment order dated 31-3-2022 uploaded on web portal on 1-4-2022 and communicated to assessee on 3-4-2022 was not barred by limitation as section 153(3) controls only making of order and there is no restriction or limitation period prescribed under section 153(3) for issue of order, uploading of order on web portal or ‘communication of order. There was delay of only one day in uploading of order or generating DIN which would not make assessment order unsustainable in law. (AY. 2014-15)