https://www.taxtmi.com/caselaws?id=351340 The Tribunal ruled in favor of the assessee in a case involving the condonation of delay in filing appeals, addition of unexplained cash credits under section 68 of the I.T. Act, and the validity of additions made under section 153A without incriminating material. The Tribunal found that the delay in filing appeals was nominal and condoned the delay. It held that no incriminating material was found during the search, thus the additions made under section 68 and section 153A were unjustified. Consequently, all appeals of the assessee were allowed, and the orders of the authorities below were set aside. en-us Tue, 21 Nov 2017 00:00:00 +0530 Thu, 23 Nov 2017 13:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351340 The Tribunal ruled in favor of the assessee in a case involving the condonation of delay in filing appeals, addition of unexplained cash credits under section 68 of the I.T. Act, and the validity of additions made under section 153A without incriminating material. The Tribunal found that the delay in filing appeals was nominal and condoned the delay. It held that no incriminating material was found during the search, thus the additions made under section 68 and section 153A were unjustified. Consequently, all appeals of the assessee were allowed, and the orders of the authorities below were set aside. Case-Laws Income Tax Tue, 21 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351340