https://www.taxtmi.com/caselaws?id=67404 The appeal against the assessment order under the IT Act, 1961 for the assessment year 1987-88 was initially dismissed as barred by limitation by the CIT(A). However, discrepancies regarding the service of the assessment order led to the appeal being held not barred by limitation. The Tribunal criticized the best judgment assessment by the Assessing Officer, leading to the assessment being referred back for a fair reassessment process. The application for stay of demand was dismissed as the assessment had been set aside. en-us Fri, 06 Aug 1993 00:00:00 +0530 Thu, 10 Mar 2011 14:14:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67404 The appeal against the assessment order under the IT Act, 1961 for the assessment year 1987-88 was initially dismissed as barred by limitation by the CIT(A). However, discrepancies regarding the service of the assessment order led to the appeal being held not barred by limitation. The Tribunal criticized the best judgment assessment by the Assessing Officer, leading to the assessment being referred back for a fair reassessment process. The application for stay of demand was dismissed as the assessment had been set aside. Case-Laws Income Tax Fri, 06 Aug 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67404