https://www.taxtmi.com/caselaws?id=17966 The Andhra Pradesh High Court ruled in favor of the assessee in a case involving the interpretation of the term "forward" in the Income-tax Act. The court held that the draft assessment order was considered forwarded when handed over to the assessee's representative, leading to the assessment being time-barred. Emphasizing the need to provide a fair opportunity to object within the specified timeframe, the court aligned with the assessee's position on all issues raised by the Revenue, ultimately ruling against the Revenue and in favor of the assessee. en-us Mon, 22 Jul 1996 00:00:00 +0530 Fri, 25 Sep 2009 18:20:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=17966 The Andhra Pradesh High Court ruled in favor of the assessee in a case involving the interpretation of the term "forward" in the Income-tax Act. The court held that the draft assessment order was considered forwarded when handed over to the assessee's representative, leading to the assessment being time-barred. Emphasizing the need to provide a fair opportunity to object within the specified timeframe, the court aligned with the assessee's position on all issues raised by the Revenue, ultimately ruling against the Revenue and in favor of the assessee. Case-Laws Income Tax Mon, 22 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=17966