https://www.taxtmi.com/caselaws?id=34493 Service of the block assessment notice was treated as duly effected on or before 30 January 2002 because it was dispatched to the correct address and the envelope was not returned, so the statutory presumption of service applied. On that basis, the two-year limitation period expired on 31 January 2004, while the assessment order was passed on 5 February 2004. The HC therefore held that the block assessment order was made beyond the prescribed time limit, was barred by limitation, and was non est, with the finding in favour of the assessee. en-us Fri, 04 Sep 2009 00:00:00 +0530 Mon, 08 Mar 2010 10:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34493 Service of the block assessment notice was treated as duly effected on or before 30 January 2002 because it was dispatched to the correct address and the envelope was not returned, so the statutory presumption of service applied. On that basis, the two-year limitation period expired on 31 January 2004, while the assessment order was passed on 5 February 2004. The HC therefore held that the block assessment order was made beyond the prescribed time limit, was barred by limitation, and was non est, with the finding in favour of the assessee. Case-Laws Income Tax Fri, 04 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34493