https://www.taxtmi.com/caselaws?id=255241 The court dismissed the appeal due to a delay of 650 days in re-filing, without issuing notice for condonation of delay. The Assessing Officer's additions under Sections 269SS and 269T were based on decoded figures from a document found at an individual's residence, but the Tribunal deleted these additions citing lack of concrete evidence. The Tribunal found the AO's assumptions regarding unaccounted transactions to be unsubstantiated, leading to the dismissal of the case as the Revenue failed to provide further evidence. en-us Tue, 23 Dec 2014 00:00:00 +0530 Sat, 10 Jan 2015 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255241 The court dismissed the appeal due to a delay of 650 days in re-filing, without issuing notice for condonation of delay. The Assessing Officer's additions under Sections 269SS and 269T were based on decoded figures from a document found at an individual's residence, but the Tribunal deleted these additions citing lack of concrete evidence. The Tribunal found the AO's assumptions regarding unaccounted transactions to be unsubstantiated, leading to the dismissal of the case as the Revenue failed to provide further evidence. Case-Laws Income Tax Tue, 23 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255241