Navigating Legal Timelines: The Impact of Incomplete ITBA Orders on Appeal Limitations.

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.... incompleteness, however, did not render the orders void, nor did it imply that the assessment was time-barred. Instead, it primarily assisted the assessee in extending the limitation period for filing an appeal. The tribunal referred to a precedent in Qaisar Jehan Begum & Anr. [1963 (2) TMI 49 - SUPREME COURT], where it was established that knowledge of an award or decision does not merely mean ....