https://www.taxtmi.com/caselaws?id=189033 The ITAT directed the CIT(A) to verify if seized cash is sufficient to meet tax liability, allowing appeal consideration with a condonation petition for delay. The ITAT emphasized the importance of adjusting seized cash against tax liability for appeal hearings on merits, ensuring compliance with Section 249(4)(a) of the I.T. Act. The decision highlighted the need to enable assessees to have their appeals heard based on merit, setting aside the CIT(A) orders and instructing verification of seized cash sufficiency for appeal consideration. en-us Tue, 21 Jun 2016 00:00:00 +0530 Mon, 26 Dec 2016 10:31:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189033 The ITAT directed the CIT(A) to verify if seized cash is sufficient to meet tax liability, allowing appeal consideration with a condonation petition for delay. The ITAT emphasized the importance of adjusting seized cash against tax liability for appeal hearings on merits, ensuring compliance with Section 249(4)(a) of the I.T. Act. The decision highlighted the need to enable assessees to have their appeals heard based on merit, setting aside the CIT(A) orders and instructing verification of seized cash sufficiency for appeal consideration. Case-Laws Income Tax Tue, 21 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189033