Assessment Orders Served Late by 130 Days, Rendered Invalid Due to Limitation Breach.

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....Validity of assessment orders - Assessment orders server after expiry of period of limitation - the assessment orders in these cases though made on December 31, 2009, those were served on the assessee on May 10, 2010, i.e., after 130 days from the date of order - assessments are barred by limitation and non est and ineffective - AT....