https://www.taxtmi.com/caselaws?id=246889 The High Court allowed the Revenue's appeal, overturning the Income Tax Appellate Tribunal's decision to quash the assessment for the 1994-95 tax year. The Court determined that the notice under section 143(2) was validly served at the address provided by the assessee, rejecting claims of improper service due to a family dispute. The Court upheld the Assessing Officer's fulfillment of the burden of proof and confirmed the authority of the representative to receive the notice. en-us Mon, 07 Apr 2014 00:00:00 +0530 Fri, 25 Apr 2014 10:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246889 The High Court allowed the Revenue's appeal, overturning the Income Tax Appellate Tribunal's decision to quash the assessment for the 1994-95 tax year. The Court determined that the notice under section 143(2) was validly served at the address provided by the assessee, rejecting claims of improper service due to a family dispute. The Court upheld the Assessing Officer's fulfillment of the burden of proof and confirmed the authority of the representative to receive the notice. Case-Laws Income Tax Mon, 07 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246889