https://www.taxtmi.com/caselaws?id=262646 The court ruled in favor of the Revenue, finding that the assessment order dated March 31, 2005, received by the assessee on April 13, 2005, was not barred by limitation. The court determined that the order was ready for collection by the assessee's representative on April 1, 2005, and there was no evidence that the Assessing Officer revisited the order after March 31, 2005. Consequently, the Tribunal's decision to quash the assessment on grounds of limitation was overturned, and the court directed the Tribunal to address the remaining issues in the case. en-us Wed, 19 Nov 2014 00:00:00 +0530 Fri, 14 Aug 2015 17:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262646 The court ruled in favor of the Revenue, finding that the assessment order dated March 31, 2005, received by the assessee on April 13, 2005, was not barred by limitation. The court determined that the order was ready for collection by the assessee's representative on April 1, 2005, and there was no evidence that the Assessing Officer revisited the order after March 31, 2005. Consequently, the Tribunal's decision to quash the assessment on grounds of limitation was overturned, and the court directed the Tribunal to address the remaining issues in the case. Case-Laws Income Tax Wed, 19 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262646