https://www.taxtmi.com/caselaws?id=239188 The Tribunal dismissed the revenue's appeal against the CIT(Appeals)'s decision to delete the addition of Rs 22,75,000 for the assessment year 2004-05. The Tribunal accepted the explanation for the delay in filing the appeal and emphasized the lack of corroborative evidence and statements supporting the alleged receipt by the Assessee. The Tribunal questioned the interpretation of the seized document and highlighted the insufficiency of evidence provided by the AO, ultimately leading to the deletion of the addition. en-us Fri, 30 Aug 2013 00:00:00 +0530 Fri, 08 Nov 2013 07:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=239188 The Tribunal dismissed the revenue's appeal against the CIT(Appeals)'s decision to delete the addition of Rs 22,75,000 for the assessment year 2004-05. The Tribunal accepted the explanation for the delay in filing the appeal and emphasized the lack of corroborative evidence and statements supporting the alleged receipt by the Assessee. The Tribunal questioned the interpretation of the seized document and highlighted the insufficiency of evidence provided by the AO, ultimately leading to the deletion of the addition. Case-Laws Income Tax Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=239188