Assessment order invalid if not dispatched to assessee within limitation period

Instrumentation Laboratory India Pvt. Ltd. Vs DCIT (ITAT Delhi)

The case of Instrumentation Laboratory India Pvt. Ltd. vs. DCIT revolves around the assessment order dispatched after the limitation period. This article provides a detailed analysis of the ITAT Delhi’s order, addressing the key arguments and outcomes of the case.

The appeal filed by ILI Pvt. Ltd. contested the assessment order dated 28/12/2016, arguing it was dispatched beyond the stipulated time frame. The primary contention was the dispatch date of the assessment order, which was crucial for determining

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