SURESH UPADHYAY AND SONS,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

163 (SC)). The issue, however, is the date on which the impugned order/s in the instant case/s stands issued, a matter of fact. Toward this, while the assessee relies on the date of dispatch, the Revenue does on the date of the order, and on which it was signed or, at worst, apparently so. The onus of proving that

SMT. ANURADHA UPADHYAY,JABALPUR vs. INCOME TAX OFFICER WARD 2(5),

In the result, the appeals by the assessee‟s are dismissed