https://www.taxtmi.com/caselaws?id=751744 The ITAT Delhi held that an assessment order was time-barred despite being dated 28/12/2016 within the statutory 21-month deadline ending 31/12/2016. The tribunal found that actual dispatch occurred on 02/01/2017 based on postal tracking evidence, making it beyond the permissible time limit. Following the coordinate bench precedent in Pankaj Sharma case, the ITAT ruled the assessment invalid due to delayed dispatch and set aside the assessment order, allowing the assessee's ground of appeal. en-us Fri, 19 Apr 2024 00:00:00 +0530 Wed, 24 Apr 2024 06:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751744 The ITAT Delhi held that an assessment order was time-barred despite being dated 28/12/2016 within the statutory 21-month deadline ending 31/12/2016. The tribunal found that actual dispatch occurred on 02/01/2017 based on postal tracking evidence, making it beyond the permissible time limit. Following the coordinate bench precedent in Pankaj Sharma case, the ITAT ruled the assessment invalid due to delayed dispatch and set aside the assessment order, allowing the assessee's ground of appeal. Case-Laws Income Tax Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751744