https://www.taxtmi.com/caselaws?id=423023 The High Court condoned a 189-day delay in filing the appeal under Section 260A of the Income Tax Act, 1961 by the revenue against the Income Tax Appellate Tribunal's order. The appeal raised substantial questions of law regarding the under valuation of stock during a survey operation. Despite considering relevant evidence and legal precedents, the Commissioner of Income Tax (Appeals) and Tribunal dismissed the appeal, deeming the issue primarily factual. The High Court upheld the lower authorities' decisions, denying relief to the revenue and closing the stay application. en-us Thu, 07 Apr 2022 00:00:00 +0530 Thu, 26 May 2022 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423023 The High Court condoned a 189-day delay in filing the appeal under Section 260A of the Income Tax Act, 1961 by the revenue against the Income Tax Appellate Tribunal's order. The appeal raised substantial questions of law regarding the under valuation of stock during a survey operation. Despite considering relevant evidence and legal precedents, the Commissioner of Income Tax (Appeals) and Tribunal dismissed the appeal, deeming the issue primarily factual. The High Court upheld the lower authorities' decisions, denying relief to the revenue and closing the stay application. Case-Laws Income Tax Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423023