https://www.taxtmi.com/caselaws?id=794922 Delay in filing an appeal may be approached leniently where reliance on a representative, non-receipt of the appellate order, and subsequent discovery of the omission indicate that the delay was not deliberate, subject to costs. In capital-gains matters, correction of the cost of acquisition requires verification where record-based sale deed details and workings indicate a possible computational error. A deduction under Section 54F requires factual examination where its allowability was not adjudicated on the available material, although a fresh claim may not ordinarily be entertained without a return-based claim. The issues may therefore require fresh consideration after giving the assessee an opportunity to be heard. en-us Fri, 10 Jul 2026 00:00:00 +0530 Tue, 14 Jul 2026 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794922 Delay in filing an appeal may be approached leniently where reliance on a representative, non-receipt of the appellate order, and subsequent discovery of the omission indicate that the delay was not deliberate, subject to costs. In capital-gains matters, correction of the cost of acquisition requires verification where record-based sale deed details and workings indicate a possible computational error. A deduction under Section 54F requires factual examination where its allowability was not adjudicated on the available material, although a fresh claim may not ordinarily be entertained without a return-based claim. The issues may therefore require fresh consideration after giving the assessee an opportunity to be heard. Case-Laws Income Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794922