https://www.taxtmi.com/caselaws?id=193269 The delay in filing the appeal was condoned due to reasonable cause. The assessment for the year 2002-03 was determined to be substantive, not protective. The assessee's right to cross-examine witnesses was upheld. The addition in the block assessment was deleted as it was already assessed in the regular assessment. The appeal in IT(SS)A.No. 24/Mum/2009 was allowed, while the appeal in ITA No. 5102/Mum/2006 was dismissed, confirming the addition in the regular assessment for the year 2002-03. en-us Fri, 07 Jan 2011 00:00:00 +0530 Fri, 21 Jul 2017 13:05:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193269 The delay in filing the appeal was condoned due to reasonable cause. The assessment for the year 2002-03 was determined to be substantive, not protective. The assessee's right to cross-examine witnesses was upheld. The addition in the block assessment was deleted as it was already assessed in the regular assessment. The appeal in IT(SS)A.No. 24/Mum/2009 was allowed, while the appeal in ITA No. 5102/Mum/2006 was dismissed, confirming the addition in the regular assessment for the year 2002-03. Case-Laws Income Tax Fri, 07 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193269