https://www.taxtmi.com/caselaws?id=340758 The High Court dismissed the appeal, upholding the Tribunal's decisions in favor of the Assessee. The Court treated the appeal as filed within the time limit despite delays, ruled against the Revenue on the validity of reassessment under Section 147 due to complete disclosure, and found no fault in the Double Entry System of Accounting under Section 145(1). en-us Mon, 20 Mar 2017 00:00:00 +0530 Mon, 27 Mar 2017 07:44:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340758 The High Court dismissed the appeal, upholding the Tribunal's decisions in favor of the Assessee. The Court treated the appeal as filed within the time limit despite delays, ruled against the Revenue on the validity of reassessment under Section 147 due to complete disclosure, and found no fault in the Double Entry System of Accounting under Section 145(1). Case-Laws Income Tax Mon, 20 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340758