https://www.taxtmi.com/caselaws?id=25221 The court affirmed that the appeals filed by the assessee were barred by limitation as the assessment orders and demand notices were deemed to have been served on a specific date. Additionally, the Tribunal's refusal to accept additional evidence was upheld due to procedural deficiencies, and the burden of proof regarding the service of documents was held to have been met by the Department. The court ruled in favor of the Revenue on all three issues, affirming the Tribunal's decisions. en-us Thu, 15 Oct 1987 00:00:00 +0530 Wed, 27 Jan 2010 12:23:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25221 The court affirmed that the appeals filed by the assessee were barred by limitation as the assessment orders and demand notices were deemed to have been served on a specific date. Additionally, the Tribunal's refusal to accept additional evidence was upheld due to procedural deficiencies, and the burden of proof regarding the service of documents was held to have been met by the Department. The court ruled in favor of the Revenue on all three issues, affirming the Tribunal's decisions. Case-Laws Income Tax Thu, 15 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25221