Bombay High Court Allows Taxpayer in Income Tax Refund Case Due to Assessing Officer's Failure to Pass Final Assessment Order Within Limitation Under Section 144C(13) of Income Tax Act, 1961. Faceless Assessment Scheme Communication Rule Deemed Receipt by National e-Assessment Centre, Not Individual Officer, Determines Limitation for Finalising DRP Directions....
The dispute arose from a return of income filed by the petitioner for Assessment Year 2016-2017, which disclosed losses under normal provisions and Section 115JB of the Income Tax Act, 1961, along wit...
