https://www.taxtmi.com/caselaws?id=471030 Satisfactorily explained and unopposed delay in filing an appeal should be condoned where refusal would defeat substantial justice on a technical ground. Cash deposits made during demonetisation cannot sustain an unexplained-money addition without verification under applicable CBDT instructions and circulars. Verification must examine the claimed sources of deposits, including PAN and KYC particulars of depositors where relevant. The assessment of demonetisation-period cash deposits requires reconsideration after prescribed verification and an adequate opportunity of hearing. en-us Fri, 28 Mar 2025 00:00:00 +0530 Tue, 18 Aug 2026 21:39:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471030 Satisfactorily explained and unopposed delay in filing an appeal should be condoned where refusal would defeat substantial justice on a technical ground. Cash deposits made during demonetisation cannot sustain an unexplained-money addition without verification under applicable CBDT instructions and circulars. Verification must examine the claimed sources of deposits, including PAN and KYC particulars of depositors where relevant. The assessment of demonetisation-period cash deposits requires reconsideration after prescribed verification and an adequate opportunity of hearing. Case-Laws Income Tax Fri, 28 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471030