https://www.taxtmi.com/caselaws?id=2800 The court dismissed the appeal as the revenue failed to prove timely service of the initial notice under Section 143(2) of the Income Tax Act within the statutory period. The tribunal emphasized the importance of providing evidence for timely notice service. The court imposed costs on the revenue, directing payment for juvenile justice, to deter frivolous appeals and prioritize serious matters, promoting a responsible legal system. en-us Wed, 02 Jan 2008 00:00:00 +0530 Mon, 27 Sep 2010 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2800 The court dismissed the appeal as the revenue failed to prove timely service of the initial notice under Section 143(2) of the Income Tax Act within the statutory period. The tribunal emphasized the importance of providing evidence for timely notice service. The court imposed costs on the revenue, directing payment for juvenile justice, to deter frivolous appeals and prioritize serious matters, promoting a responsible legal system. Case-Laws Income Tax Wed, 02 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2800