https://www.taxtmi.com/caselaws?id=389621 A delay in filing an appeal may be condoned where it is satisfactorily explained by affidavit and not effectively refuted, and the appeal was admitted. A challenge to reopening of assessment cannot be entertained at the appellate stage if it was not raised before the first appellate authority, and those grounds were rejected. An addition for alleged non-deduction of tax at source on interest payments cannot be sustained without proper consideration of Forms 15G and 15H and necessary verification, and the addition was directed to be deleted. en-us Tue, 10 Dec 2019 00:00:00 +0530 Mon, 27 Jan 2020 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389621 A delay in filing an appeal may be condoned where it is satisfactorily explained by affidavit and not effectively refuted, and the appeal was admitted. A challenge to reopening of assessment cannot be entertained at the appellate stage if it was not raised before the first appellate authority, and those grounds were rejected. An addition for alleged non-deduction of tax at source on interest payments cannot be sustained without proper consideration of Forms 15G and 15H and necessary verification, and the addition was directed to be deleted. Case-Laws Income Tax Tue, 10 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389621