https://www.taxtmi.com/caselaws?id=380620 The tribunal allowed the assessee's appeals in part, ruling that the Revenue could not invoke the extended period of limitation due to lack of evidence for suppression. The penalties were set aside as there was no proof of suppression, emphasizing the need for evidence to support allegations in tax matters. The decision underscored the distinction between normal and larger limitation periods based on the presence or absence of evidence for suppression. en-us Thu, 21 Feb 2019 00:00:00 +0530 Sat, 25 May 2019 09:53:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380620 The tribunal allowed the assessee's appeals in part, ruling that the Revenue could not invoke the extended period of limitation due to lack of evidence for suppression. The penalties were set aside as there was no proof of suppression, emphasizing the need for evidence to support allegations in tax matters. The decision underscored the distinction between normal and larger limitation periods based on the presence or absence of evidence for suppression. Case-Laws Service Tax Thu, 21 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380620