https://www.taxtmi.com/caselaws?id=378128 The court dismissed the appeal, upholding the addition of Rs. 24,77,000/- under Section 40A(3) of the Income Tax Act, 1961. The delay in refiling the appeal was condoned, allowing the case to proceed. The court found the revised account statement submitted by the assessee to be manipulated to circumvent the provisions of Section 40A(3). The court affirmed the findings of the Assessing Officer, CIT(A), and ITAT, concluding that no substantial question of law warranted interference. The appeal was therefore dismissed with no merit found in the assessee's arguments. en-us Mon, 25 Feb 2019 00:00:00 +0530 Mon, 08 Apr 2019 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378128 The court dismissed the appeal, upholding the addition of Rs. 24,77,000/- under Section 40A(3) of the Income Tax Act, 1961. The delay in refiling the appeal was condoned, allowing the case to proceed. The court found the revised account statement submitted by the assessee to be manipulated to circumvent the provisions of Section 40A(3). The court affirmed the findings of the Assessing Officer, CIT(A), and ITAT, concluding that no substantial question of law warranted interference. The appeal was therefore dismissed with no merit found in the assessee's arguments. Case-Laws Income Tax Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378128