https://www.taxtmi.com/caselaws?id=354006 The court upheld the Magistrate's decision in the case, emphasizing the importance of proper communication and evidence in determining the impact of retirement on tax liability. The judgment highlighted discrepancies in the timing of retirement claimed by Accused No.2 and the lack of conclusive evidence regarding retirement communication to the tax authorities. The court dismissed the revision cases and directed the trial court to expedite the trial within six months, emphasizing the necessity of thorough evidence presentation during trial to effectively establish claims. en-us Mon, 18 Dec 2017 00:00:00 +0530 Tue, 16 Jan 2018 09:26:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354006 The court upheld the Magistrate's decision in the case, emphasizing the importance of proper communication and evidence in determining the impact of retirement on tax liability. The judgment highlighted discrepancies in the timing of retirement claimed by Accused No.2 and the lack of conclusive evidence regarding retirement communication to the tax authorities. The court dismissed the revision cases and directed the trial court to expedite the trial within six months, emphasizing the necessity of thorough evidence presentation during trial to effectively establish claims. Case-Laws VAT and Sales Tax Mon, 18 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354006