Condonation of delay in filing of an appeal - delay of 1895 days ...
Appeal Delay Excused After Double Addition Error u/s 69 Causes Hardship to Small Assessees.
November 28, 2019
Case Laws Income Tax AT
Condonation of delay in filing of an appeal - delay of 1895 days - Addition u/s 69 - small assesses. - the addition made by the AO amounts double addition of same income in the block period as well as in the regular returns of income. Therefore, it causes unnecessary hardship and financial injury to the assessee. - Delay condoned - Additions deleted.
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