Held that the assessee has responded to the notice u/s 142(1) on the evening of 31 st March, 2015 as evident for the order-sheet entry. It cannot be presumed that the order was passed on 31^st March, 2015 it. self. i. e. the date of expiry of limitation as claimed by the Revenue. Tribunal held that dispatch entry is absence in the assessment folder. Assessment order passed on a subsequent date is barred by limitation. (AY. 2007-08 to 2012-13)