https://www.taxtmi.com/caselaws?id=794396 Dismissal of the first appellate appeal as time-barred was found erroneous where the record did not support the assumed delay and the assessee showed later receipt of the assessment order. The appeal had been rejected solely on limitation without examining the substantive grounds, so the matter was restored for fresh disposal on merits. The first appellate authority was directed to pass a speaking order after giving a reasonable opportunity of hearing and, where applicable, to comply with Rule 46A of the Income-tax Rules, 1962. en-us Mon, 22 Jun 2026 00:00:00 +0530 Mon, 13 Jul 2026 00:11:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794396 Dismissal of the first appellate appeal as time-barred was found erroneous where the record did not support the assumed delay and the assessee showed later receipt of the assessment order. The appeal had been rejected solely on limitation without examining the substantive grounds, so the matter was restored for fresh disposal on merits. The first appellate authority was directed to pass a speaking order after giving a reasonable opportunity of hearing and, where applicable, to comply with Rule 46A of the Income-tax Rules, 1962. Case-Laws Income Tax Mon, 22 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794396