https://www.taxtmi.com/caselaws?id=247428 The Tribunal condoned the delay in filing the appeal, admitted additional evidence, and directed fresh adjudication on the addition of Rs. 92,59,530 as unexplained cash credit. It ruled that no addition was warranted in reassessment proceedings under section 153C r/w section 153A, as the original assessment order did not abate. The appeals were allowed for statistical purposes and on merits. en-us Wed, 30 Apr 2014 00:00:00 +0530 Mon, 12 May 2014 10:04:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247428 The Tribunal condoned the delay in filing the appeal, admitted additional evidence, and directed fresh adjudication on the addition of Rs. 92,59,530 as unexplained cash credit. It ruled that no addition was warranted in reassessment proceedings under section 153C r/w section 153A, as the original assessment order did not abate. The appeals were allowed for statistical purposes and on merits. Case-Laws Income Tax Wed, 30 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247428