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Income Tax - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

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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