https://www.taxtmi.com/caselaws?id=205493 The High Court of Kerala allowed the respondent's claim despite a 23-day delay in filing appeals by the revenue, as there were no grounds to interfere with the Tribunal's orders. The Court emphasized that unexplained expenditure under section 69C of the IT Act requires the department to prove unaccounted payments, which they failed to do in this case. The assessment was deemed invalid due to the department's failure to confront doctors with unaccounted payments, leading to the dismissal of all appeals. en-us Mon, 04 Jul 2011 00:00:00 +0530 Tue, 11 Dec 2012 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205493 The High Court of Kerala allowed the respondent's claim despite a 23-day delay in filing appeals by the revenue, as there were no grounds to interfere with the Tribunal's orders. The Court emphasized that unexplained expenditure under section 69C of the IT Act requires the department to prove unaccounted payments, which they failed to do in this case. The assessment was deemed invalid due to the department's failure to confront doctors with unaccounted payments, leading to the dismissal of all appeals. Case-Laws Income Tax Mon, 04 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205493