https://www.taxtmi.com/caselaws?id=282086 The Tribunal allowed the appeal of the assessee, setting aside the order under section 263 due to being served beyond the limitation period prescribed by law. The Tribunal emphasized the importance of timely issuance of orders for their validity and effectiveness, referencing a judgment by the Hon'ble Kerala High Court. Consequently, the Tribunal ruled in favor of the assessee based on the non-compliance with the limitation period, leading to the decision to set aside the impugned order. en-us Thu, 04 Apr 2013 00:00:00 +0530 Sat, 20 Jul 2019 15:50:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282086 The Tribunal allowed the appeal of the assessee, setting aside the order under section 263 due to being served beyond the limitation period prescribed by law. The Tribunal emphasized the importance of timely issuance of orders for their validity and effectiveness, referencing a judgment by the Hon'ble Kerala High Court. Consequently, the Tribunal ruled in favor of the assessee based on the non-compliance with the limitation period, leading to the decision to set aside the impugned order. Case-Laws Income Tax Thu, 04 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282086