https://www.taxtmi.com/caselaws?id=412952 The Tribunal condoned the delay in filing the appeal due to unintentional circumstances. The assessment order was revised under section 263 to treat cash deposits as unexplained credits, but the Tribunal found the original assessment not erroneous and the Revenue's interest not prejudiced. Consequently, the order under section 263 was set aside, and the assessee's appeal was allowed. en-us Wed, 05 May 2021 00:00:00 +0530 Thu, 30 Sep 2021 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412952 The Tribunal condoned the delay in filing the appeal due to unintentional circumstances. The assessment order was revised under section 263 to treat cash deposits as unexplained credits, but the Tribunal found the original assessment not erroneous and the Revenue's interest not prejudiced. Consequently, the order under section 263 was set aside, and the assessee's appeal was allowed. Case-Laws Income Tax Wed, 05 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412952