https://www.taxtmi.com/caselaws?id=392983 The High Court dismissed the appeal due to a 150-day delay in filing and the addition of a significant amount on account of sales. Despite the delay, the Court did not interfere, and no order was passed on condonation of delay. Regarding the sales addition, the Court found the explanation provided by the assessee credible, noting that the recovered documents indicated recoverable amounts, not actual receipts. Consequently, the Assessing Officer's addition was deemed unjustified, leading to the rejection of the appeal by the revenue. en-us Tue, 18 Feb 2020 00:00:00 +0530 Tue, 03 Mar 2020 13:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392983 The High Court dismissed the appeal due to a 150-day delay in filing and the addition of a significant amount on account of sales. Despite the delay, the Court did not interfere, and no order was passed on condonation of delay. Regarding the sales addition, the Court found the explanation provided by the assessee credible, noting that the recovered documents indicated recoverable amounts, not actual receipts. Consequently, the Assessing Officer's addition was deemed unjustified, leading to the rejection of the appeal by the revenue. Case-Laws Income Tax Tue, 18 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392983