https://www.taxtmi.com/caselaws?id=441471 The Tribunal condoned the delay in filing the appeal, citing "sufficient cause" and referencing relevant case law. The challenge to the jurisdiction of the Assessing Officer was dismissed due to the failure to raise objections timely. The addition under Section 68 of the Income Tax Act was set aside as the genuineness of the gift was adequately explained. Ultimately, the Tribunal allowed the appeal on merits and pronounced the order on 04/08/2023. en-us Fri, 04 Aug 2023 00:00:00 +0530 Tue, 08 Aug 2023 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441471 The Tribunal condoned the delay in filing the appeal, citing "sufficient cause" and referencing relevant case law. The challenge to the jurisdiction of the Assessing Officer was dismissed due to the failure to raise objections timely. The addition under Section 68 of the Income Tax Act was set aside as the genuineness of the gift was adequately explained. Ultimately, the Tribunal allowed the appeal on merits and pronounced the order on 04/08/2023. Case-Laws Income Tax Fri, 04 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441471