https://www.taxtmi.com/caselaws?id=76944 The court condoned a 197-day delay in re-filing an appeal and dismissed the appeal under Section 260A of the Income Tax Act against an ITAT order regarding unexplained gifts. The court found the gifts genuine based on registered gift deeds and other evidence, concluding that the donors' identity and creditworthiness were established. As a result, the appeal was dismissed with no costs awarded. en-us Fri, 16 Jul 2010 00:00:00 +0530 Fri, 10 Jun 2016 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76944 The court condoned a 197-day delay in re-filing an appeal and dismissed the appeal under Section 260A of the Income Tax Act against an ITAT order regarding unexplained gifts. The court found the gifts genuine based on registered gift deeds and other evidence, concluding that the donors' identity and creditworthiness were established. As a result, the appeal was dismissed with no costs awarded. Case-Laws Income Tax Fri, 16 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76944