https://www.taxtmi.com/caselaws?id=414224 Service of an assessment order on a married daughter was treated as valid service on an adult family member under Rule 53, and the assessee's challenge on that ground failed. The assessment was also upheld where the firm was proceeded against through one partner after another partner's death, because the reconstitution of the firm and the absence of a timely objection supported the course adopted. A deduction for tax collected and paid was rejected because the dealer did not produce supporting books, records, or returns, and the burden to prove the claim rested on the dealer. en-us Fri, 24 Sep 2021 00:00:00 +0530 Mon, 01 Nov 2021 07:08:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414224 Service of an assessment order on a married daughter was treated as valid service on an adult family member under Rule 53, and the assessee's challenge on that ground failed. The assessment was also upheld where the firm was proceeded against through one partner after another partner's death, because the reconstitution of the firm and the absence of a timely objection supported the course adopted. A deduction for tax collected and paid was rejected because the dealer did not produce supporting books, records, or returns, and the burden to prove the claim rested on the dealer. Case-Laws VAT and Sales Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414224