Navigating Legal Timelines: The Impact of Incomplete ITBA Orders on Appeal Limitations.

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..... s incompleteness, however, did not render the orders void, nor did it imply that the assessment was time-barred. Instead, it primarily assisted the assessee in extending the limitation period for filing an appeal. The tribunal referred to a precedent in Qaisar Jehan Begum & Anr. [1963 (2) TMI 49 - SUPREME COURT], where it was established that knowledge of an award or decision does not merely mean .....

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..... 8203;. This aspect of the judgment highlights the importance of complete and transparent communication in legal proceedings, particularly in tax assessments. It underscores that the adequacy of information provided to the assessee is crucial in determining the starting point for the limitation period for legal challenges. This decision reinforces the need for clear and comprehensive communication .....

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