https://www.taxtmi.com/caselaws?id=392273 The Tribunal held that the draft assessment order dated 31.03.2014 could not be considered a final assessment order. The corrigendum issued on 05.05.2014, beyond the limitation period, was unable to validate the assessment order. As a result, the assessment proceedings were deemed invalid due to being time-barred, leading to the assessee's appeal being allowed. en-us Thu, 13 Feb 2020 00:00:00 +0530 Thu, 05 Mar 2020 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392273 The Tribunal held that the draft assessment order dated 31.03.2014 could not be considered a final assessment order. The corrigendum issued on 05.05.2014, beyond the limitation period, was unable to validate the assessment order. As a result, the assessment proceedings were deemed invalid due to being time-barred, leading to the assessee's appeal being allowed. Case-Laws Income Tax Thu, 13 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392273