Date of DRP Upload, Not Visibility in AO Module, Determines Receipt: Telangana HC

CIT Vs Rapsican Systems Inc. US (Telangana High Court) The case involves a batch of four appeals filed by the Revenue challenging orders passed by the Income Tax Appellate Tribunal (ITAT) in matters concerning assessment proceedings. The central issue was whether the upload of directions issued by the Dispute Resolution Panel (DRP) could be treated as equivalent to receipt of those directions by the Assessing Officer, even when the directions became visible in the system at a later date. The Revenue argued that although the DRP directions were uploaded earlier, they were not visible to the Ass...