https://www.taxtmi.com/caselaws?id=286246 The Court upheld the decision of the Tribunal in dismissing the appeal filed by the revenue. It was found that the revenue failed to provide necessary acknowledgment for serving the notice to the assessee, rendering the substantial questions of law raised unsustainable. The Appellate Tribunal's confirmation of the Appellate Commissioner's decision to annul the assessment order was upheld, with the Court determining that the additional ground raised by the assessee was misleading and amounted to misrepresentation of facts, leading to the dismissal of the revenue's appeal for lacking merit. en-us Tue, 02 Feb 2016 00:00:00 +0530 Tue, 18 Feb 2020 08:28:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286246 The Court upheld the decision of the Tribunal in dismissing the appeal filed by the revenue. It was found that the revenue failed to provide necessary acknowledgment for serving the notice to the assessee, rendering the substantial questions of law raised unsustainable. The Appellate Tribunal's confirmation of the Appellate Commissioner's decision to annul the assessment order was upheld, with the Court determining that the additional ground raised by the assessee was misleading and amounted to misrepresentation of facts, leading to the dismissal of the revenue's appeal for lacking merit. Case-Laws Income Tax Tue, 02 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286246