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    <description>The Tribunal found in favor of the assessee, ruling that the assessment order was not completed within the limitation period and was thus barred by limitation. The appeal of the assessee was allowed based on the delayed service of the assessment order and demand notice, leading to the conclusion that the assessment was not conducted within the statutory timeframe as required by the Act.</description>
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      <description>The Tribunal found in favor of the assessee, ruling that the assessment order was not completed within the limitation period and was thus barred by limitation. The appeal of the assessee was allowed based on the delayed service of the assessment order and demand notice, leading to the conclusion that the assessment was not conducted within the statutory timeframe as required by the Act.</description>
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