https://www.taxtmi.com/caselaws?id=793440 An appeal filed after an extraordinary delay was not entertained because the explanation of lack of knowledge and wrong advice did not cover the full period with sufficient cause; the delay was therefore not condoned and the appeal failed as time-barred. On the merits, a surrendered amount was held to be incapable of being taxed twice where the record indicated it had already been assessed in earlier years; the addition was directed to be deleted, subject to verification of the corresponding earlier assessments. The note states the governing principles that condonation requires a satisfactory explanation for the entire delay and that double addition is impermissible. en-us Thu, 04 Jun 2026 00:00:00 +0530 Tue, 16 Jun 2026 08:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793440 An appeal filed after an extraordinary delay was not entertained because the explanation of lack of knowledge and wrong advice did not cover the full period with sufficient cause; the delay was therefore not condoned and the appeal failed as time-barred. On the merits, a surrendered amount was held to be incapable of being taxed twice where the record indicated it had already been assessed in earlier years; the addition was directed to be deleted, subject to verification of the corresponding earlier assessments. The note states the governing principles that condonation requires a satisfactory explanation for the entire delay and that double addition is impermissible. Case-Laws Income Tax Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793440