https://www.taxtmi.com/caselaws?id=412548 The Tribunal allowed both appeals filed by the assessee. The delays in filing were condoned, the jurisdictional challenge to the assessment under Section 153A was upheld, the additions for unexplained deposits and investments were deleted, and the penalty under Section 271(1)(c) was cancelled. en-us Fri, 17 Sep 2021 00:00:00 +0530 Tue, 21 Sep 2021 08:24:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412548 The Tribunal allowed both appeals filed by the assessee. The delays in filing were condoned, the jurisdictional challenge to the assessment under Section 153A was upheld, the additions for unexplained deposits and investments were deleted, and the penalty under Section 271(1)(c) was cancelled. Case-Laws Income Tax Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412548