https://www.taxtmi.com/caselaws?id=66082 The Tribunal allowed the Department's appeal, reinstating the Income-tax Officer's order regarding the deletion of an addition of Rs. 10,000 for the assessment year 1989-90. The Tribunal found discrepancies in the assessee's accounts related to construction projects and emphasized the importance of accurate accounting and verification of expenses. The cross-objection filed by the assessee was dismissed due to an unexplained delay of 867 days, highlighting the necessity of timely filings in legal proceedings. The judgment underscores the significance of adherence to procedural norms and accurate financial record-keeping in income tax assessments. en-us Fri, 25 Feb 1994 00:00:00 +0530 Mon, 21 Feb 2011 13:10:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=66082 The Tribunal allowed the Department's appeal, reinstating the Income-tax Officer's order regarding the deletion of an addition of Rs. 10,000 for the assessment year 1989-90. The Tribunal found discrepancies in the assessee's accounts related to construction projects and emphasized the importance of accurate accounting and verification of expenses. The cross-objection filed by the assessee was dismissed due to an unexplained delay of 867 days, highlighting the necessity of timely filings in legal proceedings. The judgment underscores the significance of adherence to procedural norms and accurate financial record-keeping in income tax assessments. Case-Laws Income Tax Fri, 25 Feb 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=66082