https://www.taxtmi.com/caselaws?id=59898 The Tribunal dismissed the assessee company's miscellaneous application claiming non-receipt of the notice of hearing. Despite the director's denial, the Tribunal found the evidence on record, including matching signatures on acknowledgment slips, to be inconsistent with the company's claim. Emphasizing the importance of concrete proof and consistency in legal proceedings, the Tribunal rejected the claim and highlighted the significance of documentary evidence in judicial matters. The decision underscores the necessity of factual support for assertions in legal disputes, particularly regarding crucial issues like notice receipt. en-us Tue, 14 Jan 1997 00:00:00 +0530 Sat, 01 Jan 2011 17:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=59898 The Tribunal dismissed the assessee company's miscellaneous application claiming non-receipt of the notice of hearing. Despite the director's denial, the Tribunal found the evidence on record, including matching signatures on acknowledgment slips, to be inconsistent with the company's claim. Emphasizing the importance of concrete proof and consistency in legal proceedings, the Tribunal rejected the claim and highlighted the significance of documentary evidence in judicial matters. The decision underscores the necessity of factual support for assertions in legal disputes, particularly regarding crucial issues like notice receipt. Case-Laws Income Tax Tue, 14 Jan 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=59898