https://www.taxtmi.com/caselaws?id=280113 An objection under section 292BB confined before the AO to delay in service could not later be expanded into a plea of complete non-service, and postal service was presumed valid under section 27 of the General Clauses Act and section 114 of the Evidence Act when supported by dispatch and acknowledgment records. On the facts, the notice under section 143(2) was treated as validly served within time, so the jurisdictional challenge failed. On the income issue, the books were not pressed, serious defects remained, and the claimed business change was not fully proved; however, the Tribunal accepted a mixed estimation approach because turnover had risen sharply and indirect expenditure had collapsed, leading to a revised computation with partial relief to both sides. en-us Fri, 17 Jul 2015 00:00:00 +0530 Mon, 22 Apr 2019 07:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280113 An objection under section 292BB confined before the AO to delay in service could not later be expanded into a plea of complete non-service, and postal service was presumed valid under section 27 of the General Clauses Act and section 114 of the Evidence Act when supported by dispatch and acknowledgment records. On the facts, the notice under section 143(2) was treated as validly served within time, so the jurisdictional challenge failed. On the income issue, the books were not pressed, serious defects remained, and the claimed business change was not fully proved; however, the Tribunal accepted a mixed estimation approach because turnover had risen sharply and indirect expenditure had collapsed, leading to a revised computation with partial relief to both sides. Case-Laws Income Tax Fri, 17 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280113