https://www.taxtmi.com/caselaws?id=436108 The Tribunal remanded the matter back to the assessing officer for re-adjudication based on the admission of additional evidence by the appellant regarding the addition of income under IDS 2016. The decision to allow the appeal for statistical purposes indicates that further examination and re-evaluation of the issues, including the charging of interest under section 234B of the Income Tax Act, will take place during the reassessment process. The Tribunal also condoned the delay in filing the appeal, allowing the appellant's case to be considered on its merits. en-us Mon, 20 Feb 2023 00:00:00 +0530 Wed, 05 Apr 2023 08:57:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436108 The Tribunal remanded the matter back to the assessing officer for re-adjudication based on the admission of additional evidence by the appellant regarding the addition of income under IDS 2016. The decision to allow the appeal for statistical purposes indicates that further examination and re-evaluation of the issues, including the charging of interest under section 234B of the Income Tax Act, will take place during the reassessment process. The Tribunal also condoned the delay in filing the appeal, allowing the appellant's case to be considered on its merits. Case-Laws Income Tax Mon, 20 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436108