https://www.taxtmi.com/caselaws?id=155033 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s interpretation that assessment orders must be communicated within the statutory period to be valid. The Tribunal found that although the orders were made on time, the delayed service rendered them ineffective. The Department's appeals were dismissed, affirming the importance of timely communication for assessment order validity under Section 153(1) of the Income-tax Act, 1961. en-us Thu, 22 Dec 2011 00:00:00 +0530 Wed, 22 Mar 2023 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155033 The Tribunal upheld the Commissioner of Income-tax (Appeals)'s interpretation that assessment orders must be communicated within the statutory period to be valid. The Tribunal found that although the orders were made on time, the delayed service rendered them ineffective. The Department's appeals were dismissed, affirming the importance of timely communication for assessment order validity under Section 153(1) of the Income-tax Act, 1961. Case-Laws Income Tax Thu, 22 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155033