https://www.taxtmi.com/caselaws?id=20342 For section 153, Explanation 1(iv), forwarding a draft assessment order under section 144B requires actual despatch or transmission to the assessee within time; an internal office direction to send it is not enough. The statutory scheme distinguishes between preparing the draft order and forwarding it, and only the latter triggers the relevant exclusion from limitation. On the facts discussed, the draft order was actually forwarded after the limitation period had expired, so the assessment could not be saved by the earlier noting in the file and was treated as time-barred. en-us Fri, 21 Jan 1994 00:00:00 +0530 Fri, 13 Nov 2009 13:37:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=20342 For section 153, Explanation 1(iv), forwarding a draft assessment order under section 144B requires actual despatch or transmission to the assessee within time; an internal office direction to send it is not enough. The statutory scheme distinguishes between preparing the draft order and forwarding it, and only the latter triggers the relevant exclusion from limitation. On the facts discussed, the draft order was actually forwarded after the limitation period had expired, so the assessment could not be saved by the earlier noting in the file and was treated as time-barred. Case-Laws Income Tax Fri, 21 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=20342