Court held that in a block assessment where the officer passes the order on the last day of limitation and dispatches it after office hours, it cannot be said to be a factor vitiating the order or enabling the limitation period to be applied. (AY. 2003 -04 to 2009 -10)
Rajan Jewellery v. CIT (2019) 414 ITR 621/177 DTR 369/308 CTR 602/ 266 Taxman 357 (Ker.)(HC)
S. 153B : Assessment-Search and seizure–Limitation-Order of assessment was despatched on last day prescribed–Not barred by limitation.[S. 132]