https://www.taxtmi.com/caselaws?id=794533 An assessment order is treated as complete only when it is digitally signed, even if it bears an earlier date on the face of the order. On the facts noted, the order showed 30.04.2024 but was digitally signed on 01.05.2024, and the Tribunal applied the jurisdictional High Court view that the completion date is the date of digital signature. Because that date fell beyond the limitation period, the assessment was held time-barred and quashed. Once the assessment was quashed on limitation, the remaining grounds became infructuous and were not examined. en-us Tue, 30 Jun 2026 00:00:00 +0530 Sun, 12 Jul 2026 16:56:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794533 An assessment order is treated as complete only when it is digitally signed, even if it bears an earlier date on the face of the order. On the facts noted, the order showed 30.04.2024 but was digitally signed on 01.05.2024, and the Tribunal applied the jurisdictional High Court view that the completion date is the date of digital signature. Because that date fell beyond the limitation period, the assessment was held time-barred and quashed. Once the assessment was quashed on limitation, the remaining grounds became infructuous and were not examined. Case-Laws Income Tax Tue, 30 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794533