https://www.taxtmi.com/caselaws?id=785007 Whether draft and final assessment orders were barred by limitation under s.153(2A): the court construed "received" to mean the point when the revenue department became aware of the order, not merely when a Commissioner/Principal Commissioner was served or acquired knowledge; on that legal basis both the draft assessment order and the final assessment order were held time-barred. Outcome: the ITAT's finding (confirmed by the HC) that the orders are barred by limitation is sustained. en-us Tue, 13 Jan 2026 00:00:00 +0530 Thu, 15 Jan 2026 08:41:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785007 Whether draft and final assessment orders were barred by limitation under s.153(2A): the court construed "received" to mean the point when the revenue department became aware of the order, not merely when a Commissioner/Principal Commissioner was served or acquired knowledge; on that legal basis both the draft assessment order and the final assessment order were held time-barred. Outcome: the ITAT's finding (confirmed by the HC) that the orders are barred by limitation is sustained. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785007