https://www.taxtmi.com/caselaws?id=282749 The Tribunal allowed the appeal, condoning the delay and setting aside the addition made under Section 68 of the Income Tax Act, providing relief to the assessee. The decision was based on the legal interpretation that bank accounts or passbooks do not qualify as "books of account" under Section 68, following established legal precedent. en-us Tue, 15 Jan 2019 00:00:00 +0530 Wed, 27 May 2026 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282749 The Tribunal allowed the appeal, condoning the delay and setting aside the addition made under Section 68 of the Income Tax Act, providing relief to the assessee. The decision was based on the legal interpretation that bank accounts or passbooks do not qualify as "books of account" under Section 68, following established legal precedent. Case-Laws Income Tax Tue, 15 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282749