https://www.taxtmi.com/caselaws?id=62981 The Appellate Tribunal ITAT DELHI-A ruled in a case involving the levy of interest for non-payment of tax and valuation of jewellery. The Tribunal found that the assessment orders and demand notices were not properly served on the assessee due to incorrect address details. As a result, the Tribunal directed the tax authority to re-serve the documents to the correct address and adjust any tax payments made post-assessment. The Tribunal set aside the previous orders and remanded the matter for compliance. It was held that without proper service of the demand notice, no default in tax payment could be attributed to the assessee, resulting in the appeals being partly allowed for statistical purposes. en-us Mon, 28 Dec 1981 00:00:00 +0530 Thu, 27 Jan 2011 10:42:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62981 The Appellate Tribunal ITAT DELHI-A ruled in a case involving the levy of interest for non-payment of tax and valuation of jewellery. The Tribunal found that the assessment orders and demand notices were not properly served on the assessee due to incorrect address details. As a result, the Tribunal directed the tax authority to re-serve the documents to the correct address and adjust any tax payments made post-assessment. The Tribunal set aside the previous orders and remanded the matter for compliance. It was held that without proper service of the demand notice, no default in tax payment could be attributed to the assessee, resulting in the appeals being partly allowed for statistical purposes. Case-Laws Wealth-tax Mon, 28 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62981