https://www.taxtmi.com/caselaws?id=467383 A brief ten day delay in filing an appeal was condoned due to the legal representative's inability to obtain records after the assessee's death, permitting the appeal to proceed. On the merits, additions of Rs. 32,59,450 by way of ex parte best judgment assessment in a reopened assessment were held unsustainable because the Assessing Officer failed to verify bank records or examine the origin and renewal history of fixed deposits before making the addition; accordingly the addition was deleted and the appeal allowed. en-us Thu, 20 Feb 2025 00:00:00 +0530 Mon, 16 Mar 2026 19:04:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467383 A brief ten day delay in filing an appeal was condoned due to the legal representative's inability to obtain records after the assessee's death, permitting the appeal to proceed. On the merits, additions of Rs. 32,59,450 by way of ex parte best judgment assessment in a reopened assessment were held unsustainable because the Assessing Officer failed to verify bank records or examine the origin and renewal history of fixed deposits before making the addition; accordingly the addition was deleted and the appeal allowed. Case-Laws Income Tax Thu, 20 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467383