Date of dispatch

Taxpayer contended that order passed by the Deputy Commissioner Inland Revenue was hit by limitation and was barred by time as the show-cause notice was issued on 20-4-2011 and the order in original was passed on 10-1-2012 which was the date of dispatch of the order; and although the Deputy Commissioner ante dated the order while signing the same which was evident from the date of dispatch that the order was passed on 10-1-2012

Validity

Contention of the taxpayer was that the order-in-original was passed beyond the prescribed limitation of 120 days as it was dispatched and received after more than 220 days from the issuance of show-cause notice

Revenue controverted said plea and pointed out that the order in original was passed on 6-8-2011

Fact was not understandable that as to why an order passed on 6-8-2011 was delivered to the registered person on 10-1-2012

Contention of taxpayer that order-in-original was passed after the statutory limit appeared was correct

Order-in-original, therefore, had been passed after the statutory limit provided by law; and was illegal, void ab initio and of no legal effect

Orders of the authorities were annulled by the Appellate Tribunal and appeal of the registered person was accepted.