https://www.taxtmi.com/caselaws?id=436782 The appeal of the assessee was allowed for statistical purposes, and the case was remanded back to the ld. CIT(A) for a fresh decision on merit. The judgment emphasized that the same income cannot be taxed twice and directed a reconsideration of the appeal, condoning the delay in filing based on lack of intentionality. The assessee was granted the opportunity to submit further evidence. The decision aimed at achieving substantial justice by ensuring fairness despite technicalities and delays. en-us Mon, 17 Apr 2023 00:00:00 +0530 Wed, 19 Apr 2023 10:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=436782 The appeal of the assessee was allowed for statistical purposes, and the case was remanded back to the ld. CIT(A) for a fresh decision on merit. The judgment emphasized that the same income cannot be taxed twice and directed a reconsideration of the appeal, condoning the delay in filing based on lack of intentionality. The assessee was granted the opportunity to submit further evidence. The decision aimed at achieving substantial justice by ensuring fairness despite technicalities and delays. Case-Laws Income Tax Mon, 17 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=436782