The Assessment Order was passed on December 30, 2011 (i.e. within the time limit of passing order), however, the same was dispatched on January 09, 2012 (i.e. after the time limit of passing order). The Assessee contented that the order passed by the AO is barred by limitation as the same was dispatched after the time limit. The Ld. CIT(A) held that the order of assessment were within time. On an appeal to Tribunal, the Tribunal held that the date of dispatch of the order of assessment was to be construed as the date of the order of assessment and therefore, the order of assessment was held to be barred by limitation. (AY. 2001-02 to 2003-04)