https://www.taxtmi.com/caselaws?id=777072 The appeal delay was condoned because it fell within the Covid-19 limitation relaxation period, and the earlier refusal to condone could not stand. The cash deposit addition was deleted because the deposits were traced to agricultural land sale proceeds received by the assessee's mother and were treated as not constituting unexplained income, with exempt treatment claimed under the Income-tax Act accepted. The penalty under section 271(1)(c) was also deleted because it was consequential to the quantum addition, and once the addition was removed, the penalty had no surviving . en-us Wed, 08 Jan 2025 00:00:00 +0530 Sat, 23 Aug 2025 08:31:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=777072 The appeal delay was condoned because it fell within the Covid-19 limitation relaxation period, and the earlier refusal to condone could not stand. The cash deposit addition was deleted because the deposits were traced to agricultural land sale proceeds received by the assessee's mother and were treated as not constituting unexplained income, with exempt treatment claimed under the Income-tax Act accepted. The penalty under section 271(1)(c) was also deleted because it was consequential to the quantum addition, and once the addition was removed, the penalty had no surviving . Case-Laws Income Tax Wed, 08 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=777072