https://www.taxtmi.com/caselaws?id=792855 Delay in filing an appeal may be condoned on a liberal view of sufficient cause where the explanation shows no deliberate inaction, negligence, or lack of bona fides, and the delay is supported by circumstances such as age, health, and delayed knowledge of the order. Cash deposits in a bank account, together with incidental interest, cannot be treated again as unexplained income when the assessee substantiates that they represent retail business turnover already offered to tax on a profit basis. On that footing, the addition does not survive and the deposits are not separately taxable as unexplained income. en-us Tue, 02 Jun 2026 00:00:00 +0530 Thu, 04 Jun 2026 08:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792855 Delay in filing an appeal may be condoned on a liberal view of sufficient cause where the explanation shows no deliberate inaction, negligence, or lack of bona fides, and the delay is supported by circumstances such as age, health, and delayed knowledge of the order. Cash deposits in a bank account, together with incidental interest, cannot be treated again as unexplained income when the assessee substantiates that they represent retail business turnover already offered to tax on a profit basis. On that footing, the addition does not survive and the deposits are not separately taxable as unexplained income. Case-Laws Income Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792855