Assessment Order Overturned Due to Being Issued Late; Tribunal Declines to Address Additional Assessee Concerns.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Validity of Assessment order as time barred - delay dispatching assessment order - The Tribunal, after considering the submissions and relevant precedents, concluded that the assessment order was indeed time-barred due to being dispatched after the prescribed time limit. As a result, the Tribunal set aside the assessment order. Consequently, the Tribunal did not delve into the other issues raised by the assessee.....