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6.1.2 The learned AR for the assessee reiterated the submissions put forth in the grounds raised (supra) and the submissions / arguments put forth in ground No.3 and statement of facts raised before the CIT(A). The learned AR drew the attention of the Bench to pages 10 and 11 of the paper book filed, which is a copy of the speed post / postal cover whereby the order of assessment for Assessment Year 2009-10 dated 27.12.2011 was despatched and served on the assessee. As per the details on the copies of the postal cover, the said order was despatched by the ITO, Ward-1, Haveri on 24.01.2012 and served on the assessee on 25.01.2012 vide speed post No.EK633148875N. According to the learned AR, in the above factual situation of the case, the presumption that has to be drawn is that the impugned order of assessment for Assessment Year 2009- 10 dated 27.12.2011 has not been passed within the time stipulated under section 153(a)(a) of the Act and consequently this order of assessment passed by the AO is barred by limitation and requires to be cancelled.