https://www.taxtmi.com/caselaws?id=412742 The appeal filed by the assessee was partly allowed by the Tribunal. The delay in filing the appeal was condoned due to valid reasons provided. The undisclosed sales amount was added to the total income as the assessee failed to justify the variance. Toll charges were also added to the income as they were not declared. The addition on alleged purchases was partially upheld, with the initial addition being confirmed but the enhancement being deleted. The Tribunal's decision was based on the evidence and discrepancies presented during the proceedings. en-us Mon, 20 Sep 2021 00:00:00 +0530 Sat, 25 Sep 2021 09:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412742 The appeal filed by the assessee was partly allowed by the Tribunal. The delay in filing the appeal was condoned due to valid reasons provided. The undisclosed sales amount was added to the total income as the assessee failed to justify the variance. Toll charges were also added to the income as they were not declared. The addition on alleged purchases was partially upheld, with the initial addition being confirmed but the enhancement being deleted. The Tribunal's decision was based on the evidence and discrepancies presented during the proceedings. Case-Laws Income Tax Mon, 20 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412742