https://www.taxtmi.com/caselaws?id=435020 The Tribunal condoned the delay in filing the appeal, admitting it for adjudication on merits. It found the order passed under Section 263 of the Income Tax Act, 1961 to be unjustified, restoring the original assessment order dated 30.12.2016. The Tribunal determined that the Assessing Officer had conducted a thorough inquiry, rendering the Principal Commissioner of Income Tax's directions for further inquiry unnecessary. The appeal filed by the assessee was allowed. en-us Mon, 06 Mar 2023 00:00:00 +0530 Fri, 10 Mar 2023 08:56:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435020 The Tribunal condoned the delay in filing the appeal, admitting it for adjudication on merits. It found the order passed under Section 263 of the Income Tax Act, 1961 to be unjustified, restoring the original assessment order dated 30.12.2016. The Tribunal determined that the Assessing Officer had conducted a thorough inquiry, rendering the Principal Commissioner of Income Tax's directions for further inquiry unnecessary. The appeal filed by the assessee was allowed. Case-Laws Income Tax Mon, 06 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435020