https://www.taxtmi.com/caselaws?id=789558 A bona fide and medically supported delay in filing an income-tax appeal was treated as sufficient cause for condonation under section 253(5). The Tribunal also held that invoking revision under section 264 does not, by itself, extinguish the statutory right of appeal, so the appellate remedy remained maintainable. On the merits, cash deposits were not sustained as unexplained money under section 69A because the assessee supported the source with gift, loan, bank, and withdrawal evidence, and the addition was found to rest on conjecture rather than proper appreciation of material. en-us Wed, 25 Feb 2026 00:00:00 +0530 Fri, 10 Apr 2026 09:00:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789558 A bona fide and medically supported delay in filing an income-tax appeal was treated as sufficient cause for condonation under section 253(5). The Tribunal also held that invoking revision under section 264 does not, by itself, extinguish the statutory right of appeal, so the appellate remedy remained maintainable. On the merits, cash deposits were not sustained as unexplained money under section 69A because the assessee supported the source with gift, loan, bank, and withdrawal evidence, and the addition was found to rest on conjecture rather than proper appreciation of material. Case-Laws Income Tax Wed, 25 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789558