https://www.taxtmi.com/caselaws?id=405833 The tribunal allowed the appeal, deleting all additions made by the AO and confirmed by the CIT(A). The delay in filing was condoned due to the authorized representative's sickness, and the appeal was admitted. The tribunal accepted explanations for cash deposits of Rs. 5,00,000 from agricultural income and Rs. 30,75,000 and Rs. 6,75,000 from land sale proceeds, overturning AO and CIT(A) decisions. As the additions were deleted on merits, the legal ground regarding Section 68 was not addressed. The decision was pronounced on 26th March 2021. en-us Fri, 26 Mar 2021 00:00:00 +0530 Tue, 30 Mar 2021 09:09:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405833 The tribunal allowed the appeal, deleting all additions made by the AO and confirmed by the CIT(A). The delay in filing was condoned due to the authorized representative's sickness, and the appeal was admitted. The tribunal accepted explanations for cash deposits of Rs. 5,00,000 from agricultural income and Rs. 30,75,000 and Rs. 6,75,000 from land sale proceeds, overturning AO and CIT(A) decisions. As the additions were deleted on merits, the legal ground regarding Section 68 was not addressed. The decision was pronounced on 26th March 2021. Case-Laws Income Tax Fri, 26 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405833