Topic

Section 144C(13)

2 articlesLatest July 2026
Section 144C(13) IT Act | Strict One-Month Limit for Final Assessment Order Mandatory: ITAT Delhi Quashes Time-Barred Order
Case Law Analysis
|Income Tax Appellate Tribunal

Section 144C(13) IT Act | Strict One-Month Limit for Final Assessment Order Mandatory: ITAT Delhi Quashes Time-Barred Order

ITAT Delhi ruled that the final assessment order under Section 144C(13) of the Income Tax Act must be passed within one month of receiving DRP directions, failing which it is barred by limitation. The decision reinforces procedural compliance in transfer pricing assessments, impacting taxpayers and revenue authorities alike.

Section 144C(13) IT Act | Limitation Period for Assessment Order Starts from DRP Direction Upload Date on ITBA Portal : ITAT Bangalore
Case Law Analysis
|Income Tax Appellate Tribunal

Section 144C(13) IT Act | Limitation Period for Assessment Order Starts from DRP Direction Upload Date on ITBA Portal : ITAT Bangalore

ITAT Bangalore rules that the one-month limitation under Section 144C(13) of the Income Tax Act begins from the date DRP directions are uploaded to the ITBA portal, not from the Assessing Officer's actual receipt. The tribunal quashed the assessment order for being time-barred, reinforcing procedural compliance in faceless assessments.

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