The Tribunal on 8-10-2018 remanded the matter to the Assessing Officer for the purpose of fresh assessment and the Tribunal had also deleted the demand reflected on the Income Tax Business Application (ITBA) portal. During the interregnum, the Dy. Commissioner had passed a penalty order under section 271(1)(c) on 27-3-2015 and the appeal against the said penalty order was also dismissed by the Commissioner (Appeals). Thereafter, the assessee made several representations to the respondents praying for rectification of the error with respect to the demand being reflected on the ITBA portal and the issue of refund, all to no avail. Since no reply was received by the assessee upon its representations, the assessee filed a Right to Information (RTI) application which revealed that the Tribunal’s order had been forwarded to the Commissioner (Judicial) on 24-10-2018. The assessee filed the petition and contended that despite the order passed by the Tribunal being communicated to the concerned authority of the Income Tax Department (Department) within the stipulated time, the respondents have failed to pass a fresh assessment order. Allowing the petition the Court held that  once a responsible officer of department becomes aware of order, period of limitation would commence from that point in time.  Since  Department had failed to comply with order of Tribunal in passing a fresh assessment order within stipulated time i.e. within 12 months from 24-10-2018, Department is  directed to remove demands and penalty reflected in ITBA portal and to refund amount lying with Department along with interest.  Expression ‘received’ as occurring in section 153(3) of the Income-tax Act, 1961. (AY. 2008-09)