https://www.taxtmi.com/caselaws?id=335163 The court allowed the application for condonation of delay under Section 5 of the Limitation Act for a 6-day delay in filing the appeal. The reassessment proceedings under Sections 147/148 were initiated based on the non-genuineness of a gift received by the assessee, which was upheld by the Commissioner of Income Tax (Appeals) and ITAT. The court found no substantial question of law in the appeal, leading to its dismissal. en-us Mon, 29 Aug 2016 00:00:00 +0530 Sat, 26 Nov 2016 10:33:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335163 The court allowed the application for condonation of delay under Section 5 of the Limitation Act for a 6-day delay in filing the appeal. The reassessment proceedings under Sections 147/148 were initiated based on the non-genuineness of a gift received by the assessee, which was upheld by the Commissioner of Income Tax (Appeals) and ITAT. The court found no substantial question of law in the appeal, leading to its dismissal. Case-Laws Income Tax Mon, 29 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335163