https://www.taxtmi.com/caselaws?id=241910 The Court upheld the Income Tax Appellate Tribunal's decision to quash the assessment order due to the unchallenged affidavit by the assessee regarding non-service of notice within the stipulated time. The Department failed to request additional time to rebut the claim, leading to the dismissal of their appeal. The judgment stresses the importance of timely notice service in income tax assessments and the necessity for active participation in legal proceedings to effectively present one's case. Compliance with procedures and the burden of proof in tax matters were highlighted, resulting in the affirmation of the Tribunal's ruling. en-us Tue, 30 Oct 2012 00:00:00 +0530 Fri, 03 Jan 2014 19:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241910 The Court upheld the Income Tax Appellate Tribunal's decision to quash the assessment order due to the unchallenged affidavit by the assessee regarding non-service of notice within the stipulated time. The Department failed to request additional time to rebut the claim, leading to the dismissal of their appeal. The judgment stresses the importance of timely notice service in income tax assessments and the necessity for active participation in legal proceedings to effectively present one's case. Compliance with procedures and the burden of proof in tax matters were highlighted, resulting in the affirmation of the Tribunal's ruling. Case-Laws Income Tax Tue, 30 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241910