https://www.taxtmi.com/caselaws?id=421967 The Tribunal allowed the appeal, deleting the addition under Section 68 of the Income Tax Act due to lack of substantiation by the tax authorities and criticized the undue delay in adjudication by the Commissioner of Income Tax (Appeals). The Tribunal emphasized the importance of providing clear reasons for decisions and adhering to statutory timelines for timely justice. en-us Fri, 29 Apr 2022 00:00:00 +0530 Thu, 05 May 2022 08:35:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=421967 The Tribunal allowed the appeal, deleting the addition under Section 68 of the Income Tax Act due to lack of substantiation by the tax authorities and criticized the undue delay in adjudication by the Commissioner of Income Tax (Appeals). The Tribunal emphasized the importance of providing clear reasons for decisions and adhering to statutory timelines for timely justice. Case-Laws Income Tax Fri, 29 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=421967