https://www.taxtmi.com/caselaws?id=443308 The Tribunal held that the appellant's belief that the date of cheque issuance was relevant for tax purposes was supported by Supreme Court judgments. As there was no willful suppression or intent to evade tax, the extended period of limitation could not be invoked. The Tribunal found the demand time-barred and set aside the Commissioner's order, allowing the appeal. en-us Tue, 19 Sep 2023 00:00:00 +0530 Thu, 21 Sep 2023 07:28:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443308 The Tribunal held that the appellant's belief that the date of cheque issuance was relevant for tax purposes was supported by Supreme Court judgments. As there was no willful suppression or intent to evade tax, the extended period of limitation could not be invoked. The Tribunal found the demand time-barred and set aside the Commissioner's order, allowing the appeal. Case-Laws Service Tax Tue, 19 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443308