https://www.taxtmi.com/caselaws?id=30821 The Tribunal's finding that the assessments were barred by limitation was upheld because it was based on surrounding facts, including the hearing date, delayed service of the assessment orders and demand notices, and inconsistencies in the dates on consequential penalty notices. On those facts, the assessments were treated as not completed in time. In reference jurisdiction, the High Court will not disturb a Tribunal's factual finding merely because another inference is possible, especially where the finding is supported by the record and no specific challenge is made to its factual basis. The answer was in favour of the assessee. en-us Tue, 18 Apr 2006 00:00:00 +0530 Fri, 26 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30821 The Tribunal's finding that the assessments were barred by limitation was upheld because it was based on surrounding facts, including the hearing date, delayed service of the assessment orders and demand notices, and inconsistencies in the dates on consequential penalty notices. On those facts, the assessments were treated as not completed in time. In reference jurisdiction, the High Court will not disturb a Tribunal's factual finding merely because another inference is possible, especially where the finding is supported by the record and no specific challenge is made to its factual basis. The answer was in favour of the assessee. Case-Laws Income Tax Tue, 18 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30821