https://www.taxtmi.com/caselaws?id=435851 The appeals filed by the assessee were dismissed by the Tribunal. The delay condonation petition was not fully filed, leading to the appeal being withdrawn. The reopening of assessment under Section 147 was upheld due to valid reasons for reassessment. Capital gains on the sale of land were added as agricultural exemption criteria were not met. Deemed dividend under Section 2(22)(e) was confirmed, and unexplained cash deposits were added due to insufficient explanations. The Tribunal upheld all decisions against the assessee. en-us Fri, 24 Mar 2023 00:00:00 +0530 Wed, 29 Mar 2023 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435851 The appeals filed by the assessee were dismissed by the Tribunal. The delay condonation petition was not fully filed, leading to the appeal being withdrawn. The reopening of assessment under Section 147 was upheld due to valid reasons for reassessment. Capital gains on the sale of land were added as agricultural exemption criteria were not met. Deemed dividend under Section 2(22)(e) was confirmed, and unexplained cash deposits were added due to insufficient explanations. The Tribunal upheld all decisions against the assessee. Case-Laws Income Tax Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435851