https://www.taxtmi.com/caselaws?id=34340 The court allowed the condonation of delay in filing appeals challenging the correctness of the Income-tax Appellate Tribunal's order. It emphasized the importance of considering the applicability of section 161(1A) and Explanation 2 of section 164, directing the assessing authority to assess the appellant's income sources for the relevant assessment years in accordance with the final order. The court highlighted the necessity for the Tribunal to hear the appellant before passing any orders and clarified that the dismissal of the special leave petition by the Supreme Court did not absolve the Tribunal from examining the legal evidence on record. en-us Wed, 10 Jun 2009 00:00:00 +0530 Wed, 19 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34340 The court allowed the condonation of delay in filing appeals challenging the correctness of the Income-tax Appellate Tribunal's order. It emphasized the importance of considering the applicability of section 161(1A) and Explanation 2 of section 164, directing the assessing authority to assess the appellant's income sources for the relevant assessment years in accordance with the final order. The court highlighted the necessity for the Tribunal to hear the appellant before passing any orders and clarified that the dismissal of the special leave petition by the Supreme Court did not absolve the Tribunal from examining the legal evidence on record. Case-Laws Income Tax Wed, 10 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34340