https://www.taxtmi.com/caselaws?id=444167 The Tribunal condoned a 14-day delay in filing the appeal, allowing the assessee's challenge against the income addition based on client code modification. The Tribunal found the Assessing Officer's reasons for the addition lacked specificity and independent evaluation, leading to the quashing of the assessment order. Additionally, the Tribunal admitted the challenge to the validity of the assessment under section 147, concluding that the reasons for reopening the case did not justify the belief of income escapement. Consequently, the Tribunal allowed the assessee's appeal, setting aside the addition and the assessment order. en-us Tue, 29 Aug 2023 00:00:00 +0530 Wed, 11 Oct 2023 10:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444167 The Tribunal condoned a 14-day delay in filing the appeal, allowing the assessee's challenge against the income addition based on client code modification. The Tribunal found the Assessing Officer's reasons for the addition lacked specificity and independent evaluation, leading to the quashing of the assessment order. Additionally, the Tribunal admitted the challenge to the validity of the assessment under section 147, concluding that the reasons for reopening the case did not justify the belief of income escapement. Consequently, the Tribunal allowed the assessee's appeal, setting aside the addition and the assessment order. Case-Laws Income Tax Tue, 29 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444167