https://www.taxtmi.com/caselaws?id=202725 Assessment orders were treated as barred by limitation where they were signed within time but dispatched and served only after the prescribed period expired. Applying the principle that an order is not complete or effective until it is issued beyond the authority's control within limitation, the Tribunal held that mere preparation or signing of the order was insufficient. On that basis, the orders were held to be non est and ineffective in law in favour of the assessee. en-us Fri, 24 Jul 2009 00:00:00 +0530 Tue, 18 Nov 2025 15:32:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202725 Assessment orders were treated as barred by limitation where they were signed within time but dispatched and served only after the prescribed period expired. Applying the principle that an order is not complete or effective until it is issued beyond the authority's control within limitation, the Tribunal held that mere preparation or signing of the order was insufficient. On that basis, the orders were held to be non est and ineffective in law in favour of the assessee. Case-Laws Income Tax Fri, 24 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202725