https://www.taxtmi.com/caselaws?id=286044 The Tribunal allowed the appeals, remanding the matters to the CIT(A) for fresh consideration in accordance with the law. The deletion of additions made under various sections was upheld, citing precedents and directing the CIT(A) to decide afresh. The delay in filing the appeal was condoned, emphasizing the need for a liberal approach in the interest of substantial justice. The Tribunal provided the assessee with due opportunity for further proceedings. en-us Wed, 14 Oct 2015 00:00:00 +0530 Thu, 26 Mar 2020 16:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286044 The Tribunal allowed the appeals, remanding the matters to the CIT(A) for fresh consideration in accordance with the law. The deletion of additions made under various sections was upheld, citing precedents and directing the CIT(A) to decide afresh. The delay in filing the appeal was condoned, emphasizing the need for a liberal approach in the interest of substantial justice. The Tribunal provided the assessee with due opportunity for further proceedings. Case-Laws Income Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286044