https://www.taxtmi.com/caselaws?id=382946 The court allowed the condonation of delay in re-filing the appeal and upheld the ITAT's decision affirming the CIT (A)'s deletion of the addition made by the AO under Section 145 of the Income Tax Act. The court emphasized the rule of consistency, highlighting discrepancies in the AO's allegations and lack of concrete material to reject the Assessee's book results. The appeal was dismissed as no substantial question of law arose, emphasizing the importance of consistent treatment of accounts across assessment years. en-us Tue, 09 Jul 2019 00:00:00 +0530 Sat, 13 Jul 2019 08:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382946 The court allowed the condonation of delay in re-filing the appeal and upheld the ITAT's decision affirming the CIT (A)'s deletion of the addition made by the AO under Section 145 of the Income Tax Act. The court emphasized the rule of consistency, highlighting discrepancies in the AO's allegations and lack of concrete material to reject the Assessee's book results. The appeal was dismissed as no substantial question of law arose, emphasizing the importance of consistent treatment of accounts across assessment years. Case-Laws Income Tax Tue, 09 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382946