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    <description>The Tribunal allowed the appeal of the assessee, holding that the assessment completed by the Assessing Officer (AO) was barred by limitation. Consequently, the Tribunal did not address the other issues raised by the assessee on merits. The appeal was thus decided in favor of the assessee.</description>
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      <description>The Tribunal allowed the appeal of the assessee, holding that the assessment completed by the Assessing Officer (AO) was barred by limitation. Consequently, the Tribunal did not address the other issues raised by the assessee on merits. The appeal was thus decided in favor of the assessee.</description>
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