https://www.taxtmi.com/caselaws?id=798740 Limitation-based dismissal without adjudicating the grounds on merits requires reconsideration where the appeal was rejected solely for delay. An unsupported explanation attributing non-compliance and delayed filing to an authorised representative may justify costs, but does not remove the need for substantive adjudication. Presumptive application of tax-deduction requirements to all purchases is insufficient without examining whether purchases from each relevant party exceeded the prescribed threshold. Merits must be considered after allowing additional evidence, obtaining the Assessing Officer's remand report, and payment of imposed costs. en-us Tue, 08 Sep 2026 00:00:00 +0530 Fri, 11 Sep 2026 08:13:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798740 Limitation-based dismissal without adjudicating the grounds on merits requires reconsideration where the appeal was rejected solely for delay. An unsupported explanation attributing non-compliance and delayed filing to an authorised representative may justify costs, but does not remove the need for substantive adjudication. Presumptive application of tax-deduction requirements to all purchases is insufficient without examining whether purchases from each relevant party exceeded the prescribed threshold. Merits must be considered after allowing additional evidence, obtaining the Assessing Officer's remand report, and payment of imposed costs. Case-Laws Income Tax Tue, 08 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798740