https://www.taxtmi.com/caselaws?id=795136 Delay caused by electronic service of the appellate order on an ex-employee and former auditor, without the assessee's knowledge, was treated as bona fide sufficient cause and was condoned. On the capital-gains issue, search material evidencing cash consideration beyond the registered land-sale price supported the addition. The assessee did not establish that the land was agricultural land outside specified municipal limits and therefore excluded from capital-gains taxation. The article notes that, in those circumstances, the capital-gains addition, including the evidenced cash consideration, remained enforceable. en-us Wed, 17 Jun 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795136 Delay caused by electronic service of the appellate order on an ex-employee and former auditor, without the assessee's knowledge, was treated as bona fide sufficient cause and was condoned. On the capital-gains issue, search material evidencing cash consideration beyond the registered land-sale price supported the addition. The assessee did not establish that the land was agricultural land outside specified municipal limits and therefore excluded from capital-gains taxation. The article notes that, in those circumstances, the capital-gains addition, including the evidenced cash consideration, remained enforceable. Case-Laws Income Tax Wed, 17 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795136