Condonation of refiling delay refused where repeated defects, lack of diligence and vague explanations defeated the appeal against resolution plan app...
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Unexplained deposits made in Bank Account - Whether the amount represents receipt from transport business and taxable u/s 44AE - Held No - This claim could have been merited acceptance if the assessee had shown the list of persons and their confirmations etc. for whom he did the transportation business and the resultant transportation receipts. No such evidence has been placed on record. - Additions confirmed - AT
Unexplained deposits made in Bank Account - Whether the amount represents receipt from transport business and taxable u/s 44AE - Held No - This claim could have been merited acceptance if the assessee had shown the list of persons and their confirmations etc. for whom he did the transportation business and the resultant transportation receipts. No such evidence has been placed on record. - Additions confirmed - AT
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