https://www.taxtmi.com/caselaws?id=217676 The High Court upheld the Tribunal's decision regarding the validity of the notice under Section 143(2) of the Income Tax Act, 1961. The Court found that the notice was validly issued and served based on evidence of the appellant's participation in assessment proceedings and the notice being sent to the provided address. The appellant's challenge on various grounds was dismissed, emphasizing the factual findings of the Tribunal and the importance of meeting procedural requirements and the burden of proof in tax matters. The appeal was ultimately dismissed with no substantial legal questions raised. en-us Wed, 10 Oct 2012 00:00:00 +0530 Sat, 20 Oct 2012 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=217676 The High Court upheld the Tribunal's decision regarding the validity of the notice under Section 143(2) of the Income Tax Act, 1961. The Court found that the notice was validly issued and served based on evidence of the appellant's participation in assessment proceedings and the notice being sent to the provided address. The appellant's challenge on various grounds was dismissed, emphasizing the factual findings of the Tribunal and the importance of meeting procedural requirements and the burden of proof in tax matters. The appeal was ultimately dismissed with no substantial legal questions raised. Case-Laws Income Tax Wed, 10 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=217676