https://www.taxtmi.com/caselaws?id=303901 The tribunal partly allowed the appeal for statistical purposes, directing a fresh examination of the addition based on Form 26AS by the AO after conducting a proper enquiry. The tribunal upheld the validity of the reassessment proceedings and the approval process under Section 151. Additionally, the delay in filing the appeal was condoned in the interest of justice. en-us Fri, 24 Sep 2021 00:00:00 +0530 Wed, 24 Aug 2022 10:29:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303901 The tribunal partly allowed the appeal for statistical purposes, directing a fresh examination of the addition based on Form 26AS by the AO after conducting a proper enquiry. The tribunal upheld the validity of the reassessment proceedings and the approval process under Section 151. Additionally, the delay in filing the appeal was condoned in the interest of justice. Case-Laws Income Tax Fri, 24 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303901