Held that the order that was sought to be revised was passed on September 29, 2015. The period of limitation for passing the order would be March 31, 2018. But the date of dispatch of the order to the postal authority was April 4, 2018. The date of dispatch had to be considered as the date of the order. Consequently the order was to be treated as barred by limitation and liable to be annulled. (AY.2013-14)
Ashok Kumar Bhavarlal v. ITO (2021) 92 ITR 137 (Bang.)(Trib.)
S. 263 : Commissioner-Revision of orders prejudicial to revenue-Order was passed on 29-9-2015-Period of limitation for revision till 31-3-2018-Date of dispatch of order to postal authority on 4-4-2018-Barred by limitation-Date of dispatch should be taken as date of order. [S. 54, 54F]