https://www.taxtmi.com/caselaws?id=158433 An assessment order challenged as time-barred was invalidated where the record did not satisfactorily prove that it was made within four years of the earlier appellate order. The demand notice was served later, the assessment copy was obtained only afterwards, and the respondents failed to produce the issue register or other reliable evidence to show that the order was ready for despatch on the stated date. In these circumstances, the Tribunal drew a presumption that the order was not made on the date it bore, or was made after expiry of the limitation period, and set aside the assessment order and consequential demand notice. en-us Tue, 04 Apr 1995 00:00:00 +0530 Mon, 28 Oct 2013 18:10:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158433 An assessment order challenged as time-barred was invalidated where the record did not satisfactorily prove that it was made within four years of the earlier appellate order. The demand notice was served later, the assessment copy was obtained only afterwards, and the respondents failed to produce the issue register or other reliable evidence to show that the order was ready for despatch on the stated date. In these circumstances, the Tribunal drew a presumption that the order was not made on the date it bore, or was made after expiry of the limitation period, and set aside the assessment order and consequential demand notice. Case-Laws VAT and Sales Tax Tue, 04 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158433