https://www.taxtmi.com/caselaws?id=795130 Credible medical evidence showing that serious health conditions impaired a taxpayer's mobility and ability to pursue appellate remedies constitutes sufficient cause for delayed filing. Where those circumstances also prevented effective participation in assessment and first appellate proceedings, principles of substantial justice and fair hearing require a fresh opportunity to explain cash deposits treated as unexplained money. The delay was condoned, and the cash-deposit addition was remitted to the Assessing Officer for fresh adjudication after providing reasonable opportunity to substantiate the explanation. en-us Wed, 11 Mar 2026 00:00:00 +0530 Fri, 17 Jul 2026 08:37:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795130 Credible medical evidence showing that serious health conditions impaired a taxpayer's mobility and ability to pursue appellate remedies constitutes sufficient cause for delayed filing. Where those circumstances also prevented effective participation in assessment and first appellate proceedings, principles of substantial justice and fair hearing require a fresh opportunity to explain cash deposits treated as unexplained money. The delay was condoned, and the cash-deposit addition was remitted to the Assessing Officer for fresh adjudication after providing reasonable opportunity to substantiate the explanation. Case-Laws Income Tax Wed, 11 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795130