https://www.taxtmi.com/caselaws?id=183348 The Court allowed the condonation of delay application by Mr. Siddhartha Chatterjee. The appeal was admitted based on substantial questions of law regarding the treatment of cash deposits as cash payments and the application of Section 40A(3) of the Income Tax Act, 1961. The Court directed the department to keep the attached amount separately pending the appeal's outcome. As no affidavit-in-opposition was filed by the respondent, the allegations were not admitted. All parties were instructed to act on a signed photocopy of the order, with the appellant given four weeks to file the necessary paper books. en-us Tue, 17 Jan 2012 00:00:00 +0530 Mon, 06 Jun 2016 12:58:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183348 The Court allowed the condonation of delay application by Mr. Siddhartha Chatterjee. The appeal was admitted based on substantial questions of law regarding the treatment of cash deposits as cash payments and the application of Section 40A(3) of the Income Tax Act, 1961. The Court directed the department to keep the attached amount separately pending the appeal's outcome. As no affidavit-in-opposition was filed by the respondent, the allegations were not admitted. All parties were instructed to act on a signed photocopy of the order, with the appellant given four weeks to file the necessary paper books. Case-Laws Income Tax Tue, 17 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183348