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    <title>1998 (6) TMI 33 - KERALA High Court</title>
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    <description>Communication of an assessment order was treated as essential to its effectiveness, so the limitation objection could not be finally resolved without examining whether the order was made and served within the prescribed time. The Commissioner therefore remitted the matter to the assessing authority for fresh consideration of the factual and legal issues, including limitation. In these circumstances, interference with the remand was not warranted, and the limitation plea was left to be decided on merits by the assessing authority.</description>
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      <title>1998 (6) TMI 33 - KERALA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=15818</link>
      <description>Communication of an assessment order was treated as essential to its effectiveness, so the limitation objection could not be finally resolved without examining whether the order was made and served within the prescribed time. The Commissioner therefore remitted the matter to the assessing authority for fresh consideration of the factual and legal issues, including limitation. In these circumstances, interference with the remand was not warranted, and the limitation plea was left to be decided on merits by the assessing authority.</description>
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