https://www.taxtmi.com/caselaws?id=472020 An electronically filed first appeal lodged within the prescribed 30-day period cannot be treated as time-barred on an unsupported calculation of delay. For cash deposits during demonetisation, documented prior cash withdrawals may provide a plausible and sufficient explanation of source; deposits so explained do not constitute unexplained money under section 69A. On the stated facts, the limitation objection fails and the cash-deposit addition is unsustainable. en-us Tue, 15 Apr 2025 00:00:00 +0530 Sun, 27 Sep 2026 15:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472020 An electronically filed first appeal lodged within the prescribed 30-day period cannot be treated as time-barred on an unsupported calculation of delay. For cash deposits during demonetisation, documented prior cash withdrawals may provide a plausible and sufficient explanation of source; deposits so explained do not constitute unexplained money under section 69A. On the stated facts, the limitation objection fails and the cash-deposit addition is unsustainable. Case-Laws Income Tax Tue, 15 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472020