https://www.taxtmi.com/caselaws?id=394326 The High Court dismissed the appeal under section 260A of the Income Tax Act, 1961, as the issues raised were found to be primarily factual and not substantial questions of law. The Court emphasized the significance of proper service of notices and the admissibility of fresh evidence in tax appeal proceedings. The appellant's claims regarding incorrect address for notice service were deemed untenable, and the fresh evidence submitted was not considered valid for the appeal, leading to the rejection of the appeal. en-us Tue, 18 Feb 2020 00:00:00 +0530 Wed, 18 Jan 2023 12:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394326 The High Court dismissed the appeal under section 260A of the Income Tax Act, 1961, as the issues raised were found to be primarily factual and not substantial questions of law. The Court emphasized the significance of proper service of notices and the admissibility of fresh evidence in tax appeal proceedings. The appellant's claims regarding incorrect address for notice service were deemed untenable, and the fresh evidence submitted was not considered valid for the appeal, leading to the rejection of the appeal. Case-Laws Income Tax Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394326