https://www.taxtmi.com/caselaws?id=348708 The High Court condoned the delay in filing and re-filing appeals under section 260A of the Income-tax Act 1961, allowing the applications against the common order passed by the Income-tax Appellate Tribunal for the assessment years 2002-03, 2003-04, and 2004-05. The Court dismissed the appeals by the Revenue, emphasizing the lack of incriminating material to justify the additions made, highlighting the importance of proper procedures and evidentiary support in tax assessments for fairness and legality. en-us Mon, 10 Jul 2017 00:00:00 +0530 Wed, 27 Sep 2017 09:14:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348708 The High Court condoned the delay in filing and re-filing appeals under section 260A of the Income-tax Act 1961, allowing the applications against the common order passed by the Income-tax Appellate Tribunal for the assessment years 2002-03, 2003-04, and 2004-05. The Court dismissed the appeals by the Revenue, emphasizing the lack of incriminating material to justify the additions made, highlighting the importance of proper procedures and evidentiary support in tax assessments for fairness and legality. Case-Laws Income Tax Mon, 10 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348708