https://www.taxtmi.com/caselaws?id=469977 An appeal filed within 30 days of service of the assessment order could not be treated as time-barred, particularly where the Revenue did not oppose the delay plea. Bank deposits could not be added as unexplained income when the assessee had disclosed the relevant business receipts under presumptive taxation and the business character of those receipts was not disputed. On those facts, the limitation objection failed and the addition was deleted. en-us Wed, 12 Mar 2025 00:00:00 +0530 Fri, 10 Jul 2026 22:36:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469977 An appeal filed within 30 days of service of the assessment order could not be treated as time-barred, particularly where the Revenue did not oppose the delay plea. Bank deposits could not be added as unexplained income when the assessee had disclosed the relevant business receipts under presumptive taxation and the business character of those receipts was not disputed. On those facts, the limitation objection failed and the addition was deleted. Case-Laws Income Tax Wed, 12 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469977