Undue delay in serving an order hints ‘backdated’ order

IT : Where Assessing Officer passed rectified order under section 154 on 31-3-2004, i.e., on last date of limitation, and served same on assessee dasti on 18-10-2005, since there was no explanation why order allegedly dated 31-3-2004 could be served on 18-10-2005, impugned order was in fact backdated and, therefore, barred by limitation