https://www.taxtmi.com/caselaws?id=24897 The Court ruled in favor of the Revenue, emphasizing the importance of timely and fair assessment processes. It upheld the validity of the draft assessment order served through affixture and supported the Commissioner's authority to order a fresh assessment, ensuring proper opportunities for the assessee. The judgment highlighted the need for tax authorities to adhere to legal requirements in serving documents and avoid delaying assessments until the last minute. en-us Mon, 29 Feb 1988 00:00:00 +0530 Sat, 23 Jan 2010 11:05:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=24897 The Court ruled in favor of the Revenue, emphasizing the importance of timely and fair assessment processes. It upheld the validity of the draft assessment order served through affixture and supported the Commissioner's authority to order a fresh assessment, ensuring proper opportunities for the assessee. The judgment highlighted the need for tax authorities to adhere to legal requirements in serving documents and avoid delaying assessments until the last minute. Case-Laws Income Tax Mon, 29 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=24897