https://www.taxtmi.com/caselaws?id=191102 The Tribunal condoned the delay in filing the appeal, emphasizing the need for a liberal approach to prevent a miscarriage of justice. The delay of 252 days was found to be bona fide, and the appeal was allowed. Additionally, the Tribunal quashed the revisional order under Section 263, determining that the Assessing Officer had conducted adequate inquiries and the assessment order was not erroneous or prejudicial to the Revenue. Consequently, the assessee's appeal was successful. en-us Thu, 19 May 2016 00:00:00 +0530 Mon, 20 Mar 2017 20:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191102 The Tribunal condoned the delay in filing the appeal, emphasizing the need for a liberal approach to prevent a miscarriage of justice. The delay of 252 days was found to be bona fide, and the appeal was allowed. Additionally, the Tribunal quashed the revisional order under Section 263, determining that the Assessing Officer had conducted adequate inquiries and the assessment order was not erroneous or prejudicial to the Revenue. Consequently, the assessee's appeal was successful. Case-Laws Income Tax Thu, 19 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191102