https://www.taxtmi.com/caselaws?id=166381 A handwriting expert's opinion on disputed signatures is relevant evidence, though not conclusive, in deciding whether a rectification application was received within time. The Tribunal should not reject such evidence by making its own comparison of signatures; if dissatisfied, it ought to seek further expert opinion. On the facts noted, the Tribunal's finding of delay was based on ignoring the expert report and substituting its own view on genuineness, so that approach could not stand. en-us Tue, 31 May 2011 00:00:00 +0530 Thu, 25 Sep 2014 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166381 A handwriting expert's opinion on disputed signatures is relevant evidence, though not conclusive, in deciding whether a rectification application was received within time. The Tribunal should not reject such evidence by making its own comparison of signatures; if dissatisfied, it ought to seek further expert opinion. On the facts noted, the Tribunal's finding of delay was based on ignoring the expert report and substituting its own view on genuineness, so that approach could not stand. Case-Laws VAT and Sales Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166381