{"id":56687,"date":"2025-09-20T10:46:23","date_gmt":"2025-09-20T05:16:23","guid":{"rendered":"https:\/\/itatonline.org\/digest\/cit-v-ramco-cements-ltd-2025-474-itr-9-171-taxmann-com-306-madhc\/"},"modified":"2026-03-15T16:25:47","modified_gmt":"2026-03-15T10:55:47","slug":"cit-v-ramco-cements-ltd-2025-474-itr-9-171-taxmann-com-306-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/cit-v-ramco-cements-ltd-2025-474-itr-9-171-taxmann-com-306-madhc\/","title":{"rendered":"CIT v. Ramco Cements Ltd. (2025) 474 ITR 9 \/ 171 taxmann.com 306 \/347 CTR  349 \/ 255 DTR 325   (Mad)(HC)"},"content":{"rendered":"<p>The assessee\u2019s case was referred to the Dispute Resolution Panel (DRP). The DRP\u2019s directions were uploaded in the Income-tax Business Application (ITBA) portal on <strong>31-1-2022<\/strong>, which was accessible to both the assessee and the Faceless Assessing Officer. However, as per case history, the AO recorded receipt of the DRP order on <strong>3-2-2022<\/strong> and completed the final assessment on <strong>22-3-2022<\/strong>. The Department contended that limitation should commence from 3-2-2022, whereas the assessee argued that limitation commenced from 31-1-2022, the date of uploading in ITBA. The High Court held that section <strong>144C of the Act is a self-contained code<\/strong> prescribing strict timelines for completion of assessment. Limitation cannot vary depending on internal processes or user functionalities in the ITBA. Since the DRP\u2019s order was uploaded on <strong>31-1-2022<\/strong> and was accessible in the \u201c360-degree screen\u201d to the Faceless AO immediately, limitation had to be reckoned from that date. The assessment order dated <strong>22-3-2022<\/strong> was thus <strong>beyond limitation<\/strong><strong>.<\/strong> The Tribunal was justified in holding the assessment time-barred. <strong>Held, assessment order barred by limitation.<\/strong> (AY 2017-18)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144B : Faceless Assessment-Limitation-Commencement of limitation period-Directions of DRP uploaded on 31-1-2022 in Income-tax Business Application portal-Order visible and accessible to AO on same date-AO cannot rely on later internal intimation dated 3-2-2022-Assessment completed on 22-3-2022 held barred by limitation.[S.143(3), 144B(3), 144C(13), 260A] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[21],"tags":[],"class_list":["post-56687","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-eKj","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56687","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=56687"}],"version-history":[{"count":2,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56687\/revisions"}],"predecessor-version":[{"id":58834,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/56687\/revisions\/58834"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=56687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=56687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=56687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}