https://www.taxtmi.com/caselaws?id=213105 The Tribunal allowed the appeal of the assessee, emphasizing adherence to the limitation period for filing appeals and providing proper hearing opportunities. The decision underscored the importance of factual evidence in determining timeliness and ensuring fair adjudication on the merits. en-us Fri, 20 Apr 2012 00:00:00 +0530 Tue, 08 May 2012 18:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213105 The Tribunal allowed the appeal of the assessee, emphasizing adherence to the limitation period for filing appeals and providing proper hearing opportunities. The decision underscored the importance of factual evidence in determining timeliness and ensuring fair adjudication on the merits. Case-Laws Income Tax Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213105