Uploading of DRP directions on ITBA portal amounts to receipt by AO: ITAT Kolkata

Vibgyor Printing & Packaging (P) Limited Vs ACIT (ITAT Kolkata)

In a notable ruling, the ITAT Kolkata allowed assesse’s appeal holding that the assessment order passed u/s 144C(13) r.w.s. 143(3) was beyond the statutory limitation peri-od. Despite the DRP uploading its directions on 30.09.2024, the AO issued the final order only on 07.11.2024, well beyond the per-mitted timeframe ending 31.10.2024.

The Tribunal relied heavily on the Madras High Court’s decision in Ramco CementPlease become a Premium member. If you are already a Premium member, login here to access the full content.