https://www.taxtmi.com/caselaws?id=785007 The dispute concerns whether draft and final assessment orders were barred by limitation under section 153(2A) and the meaning of "received" for computing the limitation period. The Delhi High Court upheld the Tribunal's view that the relevant question is when the Department became aware of the order, not when a Commissioner or Principal Commissioner was served or otherwise acquired knowledge. The Supreme Court noted that an SLP arising from the same impugned judgment had already been dismissed and therefore saw no reason to take a different view in the present matter. 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 The dispute concerns whether draft and final assessment orders were barred by limitation under section 153(2A) and the meaning of "received" for computing the limitation period. The Delhi High Court upheld the Tribunal's view that the relevant question is when the Department became aware of the order, not when a Commissioner or Principal Commissioner was served or otherwise acquired knowledge. The Supreme Court noted that an SLP arising from the same impugned judgment had already been dismissed and therefore saw no reason to take a different view in the present matter. Case-Laws Income Tax Tue, 13 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785007