https://www.taxtmi.com/caselaws?id=16652 Section 35(2) of the Agricultural Income-tax Act was construed to mean that an assessment order must be despatched so that it goes beyond the assessing authority's control within five years from the end of the year in which the agricultural income was first assessable. Actual service may occur later, but despatch after expiry of the limitation period does not satisfy the statutory time limit. On that construction, the assessments for the assessment years 1979-80 and 1980-81, having been despatched after the five-year period, were time-barred. en-us Tue, 18 Mar 1997 00:00:00 +0530 Tue, 16 Dec 2025 11:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16652 Section 35(2) of the Agricultural Income-tax Act was construed to mean that an assessment order must be despatched so that it goes beyond the assessing authority's control within five years from the end of the year in which the agricultural income was first assessable. Actual service may occur later, but despatch after expiry of the limitation period does not satisfy the statutory time limit. On that construction, the assessments for the assessment years 1979-80 and 1980-81, having been despatched after the five-year period, were time-barred. Case-Laws Income Tax Tue, 18 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16652