https://www.taxtmi.com/caselaws?id=383697 The High Court condoned a delay in re-filing the appeal and upheld the ITAT's decision to quash the assessment order under Section 153A of the Income Tax Act for the AY 2006-07. The Court emphasized the necessity of incriminating material to justify additions and referred to previous legal principles. The appeal was dismissed as no substantial question of law arose, affirming the ITAT's decision. en-us Tue, 23 Jul 2019 00:00:00 +0530 Mon, 29 Jul 2019 09:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383697 The High Court condoned a delay in re-filing the appeal and upheld the ITAT's decision to quash the assessment order under Section 153A of the Income Tax Act for the AY 2006-07. The Court emphasized the necessity of incriminating material to justify additions and referred to previous legal principles. The appeal was dismissed as no substantial question of law arose, affirming the ITAT's decision. Case-Laws Income Tax Tue, 23 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383697