Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Suppression of sales of iron ore - Tribunal found that in absence of any charge of evasion of royalty/tax, it cannot be presumed that there is any suppression of quantity of production from the mine or the purchase made by appellant from M/s Jai Minerals. The Tribunal also found that the findings leading to addition by the Assessing Officer are based on presumption rather than proof. - Order of ITAT deleting the additions sustained - HC
Suppression of sales of iron ore - Tribunal found that in absence of any charge of evasion of royalty/tax, it cannot be presumed that there is any suppression of quantity of production from the mine or the purchase made by appellant from M/s Jai Minerals. The Tribunal also found that the findings leading to addition by the Assessing Officer are based on presumption rather than proof. - Order of ITAT deleting the additions sustained - HC
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