https://www.taxtmi.com/caselaws?id=346132 The court condoned the 58-day delay in re-filing the appeal and dismissed the Revenue's appeal against the ITAT's order deleting additions under Sections 68 and 69C of the Income Tax Act, 1961. The court upheld the CIT (A) and ITAT's decisions, finding that the Revenue failed to provide sufficient evidence to justify the additions. The court concluded that the burden of proof was not adequately discharged by the Revenue, and no substantial legal question arose for consideration. en-us Fri, 28 Jul 2017 00:00:00 +0530 Fri, 04 Aug 2017 07:07:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346132 The court condoned the 58-day delay in re-filing the appeal and dismissed the Revenue's appeal against the ITAT's order deleting additions under Sections 68 and 69C of the Income Tax Act, 1961. The court upheld the CIT (A) and ITAT's decisions, finding that the Revenue failed to provide sufficient evidence to justify the additions. The court concluded that the burden of proof was not adequately discharged by the Revenue, and no substantial legal question arose for consideration. Case-Laws Income Tax Fri, 28 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346132