Tribunal held that, department had failed to produce any evidence to show that the order had been passed and dispatched to the assessee as well as the AO within reasonable time. Delay of more than 9 months in service of the order passed is beyond time limit allowed under the Act, hence, unsustainable. (AY.2007-08)
Chebolu Lakshmi (Smt.) v. ITO (2019) 76 ITR 4 (SN.) (Vishakha) (Trib)
S. 263 : Commissioner-Revision of orders prejudicial to revenue– Limitation-Delay of more than 9 months in service of the order passed is beyond time limit allowed under the Act, hence, unsustainable-Department failed to produce evidence to show that order passed and dispatched within reasonable time-Order is held to be barred by limitation.