https://www.taxtmi.com/caselaws?id=30680 The High Court upheld the Income Tax Appellate Tribunal's decision to dismiss the appeal and the Miscellaneous Petition filed by the Revenue. The Court found that the Revenue failed to provide evidence of the timely issuance and service of the notice to the assessee, as required by law. As the Revenue could not establish this crucial fact from the existing record, the Court concluded that there was no mistake apparent on the face of the record warranting rectification. Consequently, the Tax Case Appeal was dismissed due to the lack of supporting evidence from the Revenue. en-us Mon, 23 Jul 2007 00:00:00 +0530 Mon, 15 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30680 The High Court upheld the Income Tax Appellate Tribunal's decision to dismiss the appeal and the Miscellaneous Petition filed by the Revenue. The Court found that the Revenue failed to provide evidence of the timely issuance and service of the notice to the assessee, as required by law. As the Revenue could not establish this crucial fact from the existing record, the Court concluded that there was no mistake apparent on the face of the record warranting rectification. Consequently, the Tax Case Appeal was dismissed due to the lack of supporting evidence from the Revenue. Case-Laws Income Tax Mon, 23 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30680