https://www.taxtmi.com/caselaws?id=59801 The Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) regarding the assessment year 1972-73. The Tribunal ruled that the assessment order was considered forwarded to the assessee when the Income Tax Officer signed the forwarding letter, even before actual service on the assessee. This interpretation aligned with the meaning of 'forward' as sending or dispatching a document, allowing for the exclusion of certain periods in the limitation calculation. The appeal by the assessee was dismissed, affirming the completion of the assessment within the prescribed timeframe. en-us Sat, 31 Jan 1981 00:00:00 +0530 Sat, 01 Jan 2011 12:26:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59801 The Appellate Tribunal upheld the decision of the Commissioner of Income Tax (Appeals) regarding the assessment year 1972-73. The Tribunal ruled that the assessment order was considered forwarded to the assessee when the Income Tax Officer signed the forwarding letter, even before actual service on the assessee. This interpretation aligned with the meaning of 'forward' as sending or dispatching a document, allowing for the exclusion of certain periods in the limitation calculation. The appeal by the assessee was dismissed, affirming the completion of the assessment within the prescribed timeframe. Case-Laws Income Tax Sat, 31 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59801