https://www.taxtmi.com/caselaws?id=78797 The delay condonation application in the appeal filing was explained and allowed. The High Court upheld the ITAT order on ad hoc addition and fresh evidence under Rule 46-A of IT Rules. The Court found no error in the ITAT order and dismissed the Income Tax Appeal, agreeing with the CIT (Appeals) and Tribunal findings. The reasons for additions were deemed justified, and no fresh evidence was submitted under Rule 46-A of the IT Rules. en-us Tue, 26 Oct 2010 00:00:00 +0530 Sat, 18 Dec 2010 00:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78797 The delay condonation application in the appeal filing was explained and allowed. The High Court upheld the ITAT order on ad hoc addition and fresh evidence under Rule 46-A of IT Rules. The Court found no error in the ITAT order and dismissed the Income Tax Appeal, agreeing with the CIT (Appeals) and Tribunal findings. The reasons for additions were deemed justified, and no fresh evidence was submitted under Rule 46-A of the IT Rules. Case-Laws Income Tax Tue, 26 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78797