https://www.taxtmi.com/caselaws?id=791627 Delay in filing the appeals was condoned on reasonable cause, as the assessee showed lack of tax knowledge, reliance on professional advice, and ill health supported by medical material. Additional grounds challenging reassessment were not admitted because no convincing factual foundation was shown to support non-compliance with the mandatory reassessment requirements. Disallowance of cash purchases was upheld under the cash payment rule because the assessee failed to produce ledger accounts, confirmations, or other evidence to bring the payments within Rule 6DD, and the statutory limit was exceeded. en-us Wed, 08 Apr 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791627 Delay in filing the appeals was condoned on reasonable cause, as the assessee showed lack of tax knowledge, reliance on professional advice, and ill health supported by medical material. Additional grounds challenging reassessment were not admitted because no convincing factual foundation was shown to support non-compliance with the mandatory reassessment requirements. Disallowance of cash purchases was upheld under the cash payment rule because the assessee failed to produce ledger accounts, confirmations, or other evidence to bring the payments within Rule 6DD, and the statutory limit was exceeded. Case-Laws Income Tax Wed, 08 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791627