https://www.taxtmi.com/caselaws?id=248247 The Revenue's appeal under section 260A of the Income Tax Act was dismissed due to a 62-day delay in filing, referencing a Supreme Court decision. The appeal challenged the deletion of expenses and additions by the Assessing Officer, notably involving a substantial amount. The Commissioner of Income Tax (Appeal) deleted these amounts based on the nature of the business and lack of evidence of unrecorded sales. The judgment refrained from expressing an opinion on the appeal, leading to its dismissal and disposal of the connected application. en-us Fri, 25 Apr 2014 00:00:00 +0530 Fri, 06 Jun 2014 10:58:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248247 The Revenue's appeal under section 260A of the Income Tax Act was dismissed due to a 62-day delay in filing, referencing a Supreme Court decision. The appeal challenged the deletion of expenses and additions by the Assessing Officer, notably involving a substantial amount. The Commissioner of Income Tax (Appeal) deleted these amounts based on the nature of the business and lack of evidence of unrecorded sales. The judgment refrained from expressing an opinion on the appeal, leading to its dismissal and disposal of the connected application. Case-Laws Income Tax Fri, 25 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248247