https://www.taxtmi.com/caselaws?id=238663 The Tribunal allowed the appeal for A.Y. 1999-2000 and A.Y. 2004-05, and partly allowed the appeal for A.Y. 2005-06. It directed the Assessing Officer to re-examine the issues in accordance with the law and guidelines provided, including condoning the delay in filing the appeal, addressing the validity of reopening the assessment, verifying the service of notice under section 143(2), resolving the disallowance of expenses and bad debts, commission payments, addition of loans, and disallowance of ESI and PF contributions. en-us Fri, 13 Sep 2013 00:00:00 +0530 Tue, 29 Oct 2013 09:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238663 The Tribunal allowed the appeal for A.Y. 1999-2000 and A.Y. 2004-05, and partly allowed the appeal for A.Y. 2005-06. It directed the Assessing Officer to re-examine the issues in accordance with the law and guidelines provided, including condoning the delay in filing the appeal, addressing the validity of reopening the assessment, verifying the service of notice under section 143(2), resolving the disallowance of expenses and bad debts, commission payments, addition of loans, and disallowance of ESI and PF contributions. Case-Laws Income Tax Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238663