https://www.taxtmi.com/forum/issue?id=116757 The taxpayer received a reassessment notice dispatched within four years but received after four years; the officer rejected the return and issued an order under reassessment provisions. The key issue is whether a limitation objection to the notice may be raised before the appellate tribunal when representatives did not object earlier, considering the dispatch versus receipt distinction, deemed service rules and potential waiver by appearance. en-us Tue, 29 Sep 2020 21:49:42 +0530 Thu, 23 Jan 2025 15:54:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=116757 The taxpayer received a reassessment notice dispatched within four years but received after four years; the officer rejected the return and issued an order under reassessment provisions. The key issue is whether a limitation objection to the notice may be raised before the appellate tribunal when representatives did not object earlier, considering the dispatch versus receipt distinction, deemed service rules and potential waiver by appearance. Discussion-Forum Income Tax Tue, 29 Sep 2020 21:49:42 +0530 https://www.taxtmi.com/forum/issue?id=116757