https://www.taxtmi.com/caselaws?id=309878 The High Court condoned the delay in filing appeals, waived defects, and dispensed with filing certified copies of judgments. It upheld the deletion of additions made under Section 68 of the Income Tax Act, 1961, emphasizing factual findings and procedural fairness. The court found the reassessments under Section-153A invalid, leading to the dismissal of all appeals and disposal of pending applications. The judgment reflects a comprehensive review of procedural and substantive tax law issues, providing clarity on challenges to tribunal decisions and assessment under the Income Tax Act, 1961. en-us Tue, 08 Feb 2022 00:00:00 +0530 Tue, 26 Sep 2023 08:19:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309878 The High Court condoned the delay in filing appeals, waived defects, and dispensed with filing certified copies of judgments. It upheld the deletion of additions made under Section 68 of the Income Tax Act, 1961, emphasizing factual findings and procedural fairness. The court found the reassessments under Section-153A invalid, leading to the dismissal of all appeals and disposal of pending applications. The judgment reflects a comprehensive review of procedural and substantive tax law issues, providing clarity on challenges to tribunal decisions and assessment under the Income Tax Act, 1961. Case-Laws Income Tax Tue, 08 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309878