https://www.taxtmi.com/caselaws?id=249005 Section 153 of the Income-tax Act requires an assessment to be completed within the prescribed time, and the date borne on the assessment order, rather than service of the order, is the critical factor. The order date carries a presumption of regularity under section 114(e) of the Indian Evidence Act, and that presumption stands unless rebutted by the assessee. An adverse inference under section 114(g) was treated as unwarranted on the stated facts, and non-production of assessment records did not justify ignoring the official file. The appellate authority may inspect the lower record when deciding the appeal. en-us Fri, 21 Mar 2014 00:00:00 +0530 Wed, 02 Jul 2014 09:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249005 Section 153 of the Income-tax Act requires an assessment to be completed within the prescribed time, and the date borne on the assessment order, rather than service of the order, is the critical factor. The order date carries a presumption of regularity under section 114(e) of the Indian Evidence Act, and that presumption stands unless rebutted by the assessee. An adverse inference under section 114(g) was treated as unwarranted on the stated facts, and non-production of assessment records did not justify ignoring the official file. The appellate authority may inspect the lower record when deciding the appeal. Case-Laws Income Tax Fri, 21 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249005