https://www.taxtmi.com/caselaws?id=68322 The Tribunal allowed the appeals, holding that the assessment was barred by limitation. The assessment order dated 31-3-1989 was declared invalid due to being beyond the statutory time limit, as the notice under section 271(1)(c) was served on 10-3-1989, not on 17-3-1988 as claimed by the Assessing Officer. The Tribunal found discrepancies in the AO's evidence and concluded that the assessment was time-barred, making any decision on the merits of the case irrelevant. en-us Mon, 10 May 2004 00:00:00 +0530 Sat, 03 Sep 2011 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68322 The Tribunal allowed the appeals, holding that the assessment was barred by limitation. The assessment order dated 31-3-1989 was declared invalid due to being beyond the statutory time limit, as the notice under section 271(1)(c) was served on 10-3-1989, not on 17-3-1988 as claimed by the Assessing Officer. The Tribunal found discrepancies in the AO's evidence and concluded that the assessment was time-barred, making any decision on the merits of the case irrelevant. Case-Laws Income Tax Mon, 10 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68322