https://www.taxtmi.com/caselaws?id=31847 The High Court dismissed the revenue's appeal against the Income Tax Appellate Tribunal's order on the limitation period for framing an assessment following a search and seizure operation. The Court upheld the Tribunal's decision that the assessment order passed was beyond the prescribed limitation period, as the revenue failed to provide evidence to support their claim regarding the date of the last Panchnama. The Court found no grounds to challenge the Tribunal's factual findings and concluded that no substantial question of law warranted consideration, resulting in the appeal's dismissal. en-us Tue, 30 Sep 2008 00:00:00 +0530 Mon, 22 Dec 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31847 The High Court dismissed the revenue's appeal against the Income Tax Appellate Tribunal's order on the limitation period for framing an assessment following a search and seizure operation. The Court upheld the Tribunal's decision that the assessment order passed was beyond the prescribed limitation period, as the revenue failed to provide evidence to support their claim regarding the date of the last Panchnama. The Court found no grounds to challenge the Tribunal's factual findings and concluded that no substantial question of law warranted consideration, resulting in the appeal's dismissal. Case-Laws Income Tax Tue, 30 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31847