https://www.taxtmi.com/caselaws?id=444482 The court allowed the condonation of a 120-day delay in re-filing the appeals for AY 2011-12 and AY 2012-13. The appeals challenged the Income Tax Appellate Tribunal's order, which upheld the CIT(A)'s findings that the transactions involving investments in the J.P. Minda Group were genuine. The Tribunal affirmed the CIT(A)'s decision to delete the additions made by the Assessing Officer under Section 68, as the appellant/revenue failed to provide material evidence against the CIT(A)'s conclusions. The court found no substantial question of law and dismissed the appeals. en-us Mon, 25 Sep 2023 00:00:00 +0530 Tue, 17 Oct 2023 08:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444482 The court allowed the condonation of a 120-day delay in re-filing the appeals for AY 2011-12 and AY 2012-13. The appeals challenged the Income Tax Appellate Tribunal's order, which upheld the CIT(A)'s findings that the transactions involving investments in the J.P. Minda Group were genuine. The Tribunal affirmed the CIT(A)'s decision to delete the additions made by the Assessing Officer under Section 68, as the appellant/revenue failed to provide material evidence against the CIT(A)'s conclusions. The court found no substantial question of law and dismissed the appeals. Case-Laws Income Tax Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444482