{"id":59455,"date":"2026-04-13T12:29:48","date_gmt":"2026-04-13T06:59:48","guid":{"rendered":"https:\/\/itatonline.org\/digest\/extreme-networks-india-p-ltd-v-dcit-2025-175-taxmann-com-641-347-ctr-337-255-dtr-313-madhc\/"},"modified":"2026-04-13T12:29:48","modified_gmt":"2026-04-13T06:59:48","slug":"extreme-networks-india-p-ltd-v-dcit-2025-175-taxmann-com-641-347-ctr-337-255-dtr-313-madhc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/extreme-networks-india-p-ltd-v-dcit-2025-175-taxmann-com-641-347-ctr-337-255-dtr-313-madhc\/","title":{"rendered":"Extreme Networks India (P) Ltd. v. DCIT (2025) 175 taxmann.com 641\/ 347 CTR 337 \/ 255 DTR 313 (Mad)(HC)"},"content":{"rendered":"<p>Dismissing the petition the Court held that, DRP&#8217;s proceedings was issued on 10-6-2022, uploaded in ITBA portal on 22-6-2022 and communicated to Assessing Officer on 4-7-2022, last date for passing impugned assessment order would have expired on 31-8-2022 and, thus, assessment order passed on 19-8-2022 was within period of limitation.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 144C : Reference to dispute resolution panel-Limitation-DRP&#8217;s proceedings was issued on 10-6-2022, uploaded in ITBA portal on 22-6-2022 and communicated to Assessing Officer on 4-7-2022, last date for passing impugned assessment order would have expired on 31-8-2022 and, thus, assessment order passed on 19-8-2022 was within period of limitation. [S.144C(13),  Art. 226]<\/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-59455","post","type-post","status-publish","format-standard","hentry","category-income-tax-act"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-fsX","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59455","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=59455"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59455\/revisions"}],"predecessor-version":[{"id":59456,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/59455\/revisions\/59456"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=59455"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=59455"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=59455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}