https://www.taxtmi.com/caselaws?id=11323 The Court affirmed the Tribunal's decision to dismiss the income-tax appeal, emphasizing the appellant's failure to provide material evidence or satisfactory explanations for the delay in filing the appeal. The judgment underscores the importance of substantiating claims with evidence and complying with procedural requirements in tax assessments and appeals. en-us Fri, 04 Apr 2003 00:00:00 +0530 Thu, 06 Aug 2009 19:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11323 The Court affirmed the Tribunal's decision to dismiss the income-tax appeal, emphasizing the appellant's failure to provide material evidence or satisfactory explanations for the delay in filing the appeal. The judgment underscores the importance of substantiating claims with evidence and complying with procedural requirements in tax assessments and appeals. Case-Laws Income Tax Fri, 04 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11323