https://www.taxtmi.com/caselaws?id=205060 The Court remanded the case back to the Appellate Forum for fresh consideration of the assessee's appeal regarding the interpretation of Section 158 BE(1)(a) of the Income Tax Act, 1961, emphasizing the importance of providing adequate evidence and adherence to legal procedures and timelines in tax assessment proceedings. The Tribunal's decision to uphold the assessment order based on the limitation plea was set aside, and the case was disposed of without costs to either party. en-us Wed, 13 Jul 2011 00:00:00 +0530 Mon, 01 Aug 2011 13:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205060 The Court remanded the case back to the Appellate Forum for fresh consideration of the assessee's appeal regarding the interpretation of Section 158 BE(1)(a) of the Income Tax Act, 1961, emphasizing the importance of providing adequate evidence and adherence to legal procedures and timelines in tax assessment proceedings. The Tribunal's decision to uphold the assessment order based on the limitation plea was set aside, and the case was disposed of without costs to either party. Case-Laws Income Tax Wed, 13 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205060