https://www.taxtmi.com/caselaws?id=445975 The court upheld the Tribunal's decision, allowing the condonation of a 39-day delay in filing the appeal. It affirmed the Tribunal's reversal of the Commissioner of Income Tax (Appeals) order regarding the addition made under Section 69 of the Income Tax Act, 1961, for cash payments in a partnership firm. The Tribunal's skepticism about the reliability of the documentary evidence, including unsigned documents, led to doubts about the authenticity of the transactions. The court found no substantial question of law to justify interfering with the Tribunal's findings, resulting in the closure of the appeal. en-us Fri, 03 Nov 2023 00:00:00 +0530 Thu, 23 Nov 2023 07:36:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445975 The court upheld the Tribunal's decision, allowing the condonation of a 39-day delay in filing the appeal. It affirmed the Tribunal's reversal of the Commissioner of Income Tax (Appeals) order regarding the addition made under Section 69 of the Income Tax Act, 1961, for cash payments in a partnership firm. The Tribunal's skepticism about the reliability of the documentary evidence, including unsigned documents, led to doubts about the authenticity of the transactions. The court found no substantial question of law to justify interfering with the Tribunal's findings, resulting in the closure of the appeal. Case-Laws Income Tax Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445975