Held that though in the body of the assessment order, the date of passing of the order has been mentioned as 28th Dec., 2016, the assessment order was dispatched only on 2nd Jan., 2017 i.e., after the expiry of. limitation on 31st Dec., 2016 and, therefore, the assessment is time-barred and accordingly, the assessment order is set aside.  Followed, Pa Sharma v. Dy. CIT (ITA Nos. 3556 & 3557/Dei/2017, dt 8th Feb, 2019.   (AY.2013-14)