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 Cement, which clarified that uploading of DRP directions on the ITBA portal is equivalent to their receipt by the...