https://www.taxtmi.com/caselaws?id=376657 The Tribunal accepted the appellant's submissions regarding the assessment order being framed beyond the limitation period, quashed the assessment order, and held it as time-barred. The assessing authority failed to provide evidence of timely assessment, leading to the Tribunal dismissing the Revenue's appeal and the assessee's cross-objection due to the assessment order being beyond the statutory time limit. The Tribunal emphasized the importance of pronouncing or publishing an order within the prescribed period for it to be effective, even if the actual service occurs later. en-us Thu, 28 Feb 2019 00:00:00 +0530 Thu, 14 Mar 2019 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376657 The Tribunal accepted the appellant's submissions regarding the assessment order being framed beyond the limitation period, quashed the assessment order, and held it as time-barred. The assessing authority failed to provide evidence of timely assessment, leading to the Tribunal dismissing the Revenue's appeal and the assessee's cross-objection due to the assessment order being beyond the statutory time limit. The Tribunal emphasized the importance of pronouncing or publishing an order within the prescribed period for it to be effective, even if the actual service occurs later. Case-Laws Income Tax Thu, 28 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376657