https://www.taxtmi.com/caselaws?id=415879 The Tribunal set aside various issues to the CIT(A) for fresh adjudication, including the condonation of delay in filing the appeal, admission of additional evidence without proper verification, deletion of additions made by the Assessing Officer, validity of proceedings under section 153C, and penalty order under section 271(1)(c). The Tribunal emphasized the need for proper procedure, verification of evidence by the Assessing Officer, and a speaking order. Both appeals of the Revenue were allowed for statistical purposes, with directions for thorough examination and due process in the fresh adjudication. en-us Tue, 14 Dec 2021 00:00:00 +0530 Thu, 16 Dec 2021 09:07:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415879 The Tribunal set aside various issues to the CIT(A) for fresh adjudication, including the condonation of delay in filing the appeal, admission of additional evidence without proper verification, deletion of additions made by the Assessing Officer, validity of proceedings under section 153C, and penalty order under section 271(1)(c). The Tribunal emphasized the need for proper procedure, verification of evidence by the Assessing Officer, and a speaking order. Both appeals of the Revenue were allowed for statistical purposes, with directions for thorough examination and due process in the fresh adjudication. Case-Laws Income Tax Tue, 14 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415879