https://www.taxtmi.com/caselaws?id=792745 Delay of 152 days in filing the appeal was condoned because the explanation for non-receipt of notices through an unused email address was treated as bona fide. The objection that improper service under section 282 read with Rule 127 vitiated the appellate order was rejected because notices were issued through the ITBA system, multiple opportunities were given, and no prejudice was shown. Rejection of books of account under section 145(3) and estimation of income at 1.54% of turnover were upheld because salaries lacked primary records, creditors were unverified, stock discrepancies existed, and complete supporting evidence was not produced. The assessment was sustained. en-us Fri, 08 May 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792745 Delay of 152 days in filing the appeal was condoned because the explanation for non-receipt of notices through an unused email address was treated as bona fide. The objection that improper service under section 282 read with Rule 127 vitiated the appellate order was rejected because notices were issued through the ITBA system, multiple opportunities were given, and no prejudice was shown. Rejection of books of account under section 145(3) and estimation of income at 1.54% of turnover were upheld because salaries lacked primary records, creditors were unverified, stock discrepancies existed, and complete supporting evidence was not produced. The assessment was sustained. Case-Laws Income Tax Fri, 08 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792745