https://www.taxtmi.com/caselaws?id=9421 HC dismissed the appeal, holding that the appellant bore the burden of proving service of the section 143(2) notice within the prescribed period and failed to discharge that burden. The Tribunal's finding that no valid proof of timely service was produced was upheld, and the challenge did not raise any substantial question of law warranting interference. The appeal was therefore dismissed. en-us Thu, 03 Mar 2005 00:00:00 +0530 Mon, 22 Sep 2025 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9421 HC dismissed the appeal, holding that the appellant bore the burden of proving service of the section 143(2) notice within the prescribed period and failed to discharge that burden. The Tribunal's finding that no valid proof of timely service was produced was upheld, and the challenge did not raise any substantial question of law warranting interference. The appeal was therefore dismissed. Case-Laws Income Tax Thu, 03 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9421