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S.T.A. NO.2443/LB OF 2001, DECIDED ON 17TH APRIL, 2002. versus S.T.A. NO.2443/LB OF 2001, DECIDED ON 17TH APRIL, 2002.


Section 7 Section R 698 (I) / 96, dated 22 8 1996 Tax liability assessment notice Non-production of record of such service of notice before the appellate tribunal verifies that either department Was not in possession or was deliberately excluded before the appellate tribunal assumption - the notices may not be issued, nor will the previous SC / taxpayer order war against this fundamental law. That no one should be condemned. The unwarranted order was set aside and, after hearing the parties and receiving evidence, the remand was made for the latest decision of the case according to the law.

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