https://www.taxtmi.com/caselaws?id=191539 The Court addressed various issues related to the validity of notices under the IT Act, burden of proof for service of notice, jurisdiction to condone delay, applicability of the Limitation Act, and proper addressing of demand notices. The Tribunal's decisions on these matters were challenged, particularly regarding the adequacy of service and proper addressing of documents. Ultimately, the Court ruled in favor of the assessee, emphasizing the necessity for correct addressing of documents for valid service and highlighting discrepancies in the Tribunal's presumption of valid service. en-us Tue, 04 Dec 1984 00:00:00 +0530 Thu, 06 Apr 2017 16:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191539 The Court addressed various issues related to the validity of notices under the IT Act, burden of proof for service of notice, jurisdiction to condone delay, applicability of the Limitation Act, and proper addressing of demand notices. The Tribunal's decisions on these matters were challenged, particularly regarding the adequacy of service and proper addressing of documents. Ultimately, the Court ruled in favor of the assessee, emphasizing the necessity for correct addressing of documents for valid service and highlighting discrepancies in the Tribunal's presumption of valid service. Case-Laws Income Tax Tue, 04 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191539