https://www.taxtmi.com/caselaws?id=792704 A jurisdictional objection to a notice under section 143(2) was held barred because it was not raised within the time prescribed by section 124(3) and was first pressed only before the Tribunal after completion of assessment. On the merits, the addition for unexplained money was upheld because the cash book did not show any entry after 07.03.2019, while the cash was found on 14.03.2019, and there were no intervening entries evidencing availability of cash or business withdrawal. The assessment was sustained in full. en-us Fri, 15 May 2026 00:00:00 +0530 Tue, 02 Jun 2026 08:47:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792704 A jurisdictional objection to a notice under section 143(2) was held barred because it was not raised within the time prescribed by section 124(3) and was first pressed only before the Tribunal after completion of assessment. On the merits, the addition for unexplained money was upheld because the cash book did not show any entry after 07.03.2019, while the cash was found on 14.03.2019, and there were no intervening entries evidencing availability of cash or business withdrawal. The assessment was sustained in full. Case-Laws Income Tax Fri, 15 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792704