https://www.taxtmi.com/caselaws?id=351604 The Court dismissed the appellant's challenge to the Tribunal's judgment, ruling in favor of the assessee on the limitation issue. The Court held that the limitation period for filing the appeal began on 03.01.1997, exceeding one year, and emphasized the importance of filing the appeal within the specified time frame. Consequently, the appeal was dismissed in favor of the assessee and against the Department. en-us Tue, 07 Mar 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:39:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351604 The Court dismissed the appellant's challenge to the Tribunal's judgment, ruling in favor of the assessee on the limitation issue. The Court held that the limitation period for filing the appeal began on 03.01.1997, exceeding one year, and emphasized the importance of filing the appeal within the specified time frame. Consequently, the appeal was dismissed in favor of the assessee and against the Department. Case-Laws Income Tax Tue, 07 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351604