https://www.taxtmi.com/caselaws?id=77058 The appeal challenging the ITAT's order under Section 260A of the Income Tax Act, 1961 was dismissed by the court. The court granted condonation of delay in re-filing the appeal and found that the assessing officer's rejection of the book results and the assessee's retraction of admission were unjustified. As the assessee provided supporting evidence for the declared income and there was no finding of unreliability in the book results, the court held that no substantial question of law arose. The appeal was dismissed with no order as to costs. en-us Fri, 16 Jul 2010 00:00:00 +0530 Fri, 13 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77058 The appeal challenging the ITAT's order under Section 260A of the Income Tax Act, 1961 was dismissed by the court. The court granted condonation of delay in re-filing the appeal and found that the assessing officer's rejection of the book results and the assessee's retraction of admission were unjustified. As the assessee provided supporting evidence for the declared income and there was no finding of unreliability in the book results, the court held that no substantial question of law arose. The appeal was dismissed with no order as to costs. Case-Laws Income Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77058