https://www.taxtmi.com/caselaws?id=771209 The HC condoned a 71-day delay in filing an income tax appeal, finding the Assessee's health-related explanation bona fide. The court quashed reopening proceedings under sections 147/148 of the Income Tax Act, ruling that the escaped income was below the Rs. 50,00,000 threshold, rendering the notice beyond three years invalid. The assessment order was nullified, and the Assessee's appeal was allowed. en-us Mon, 28 Apr 2025 00:00:00 +0530 Thu, 22 May 2025 08:21:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771209 The HC condoned a 71-day delay in filing an income tax appeal, finding the Assessee's health-related explanation bona fide. The court quashed reopening proceedings under sections 147/148 of the Income Tax Act, ruling that the escaped income was below the Rs. 50,00,000 threshold, rendering the notice beyond three years invalid. The assessment order was nullified, and the Assessee's appeal was allowed. Case-Laws Income Tax Mon, 28 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771209