https://www.taxtmi.com/caselaws?id=799940 Clerical omission of income-from-other-sources particulars from a return schedule does not justify an unexplained-money addition where that income was included in taxable income and the related liability was paid through advance tax, tax deduction and self-assessment tax. Consistent disclosures in preceding and succeeding years support treatment of the omission as inadvertent. Directions allowing a Tribunal challenge without applying limitation, while excluding the pendency period of related proceedings, rendered the appeal maintainable when filed immediately after receipt of the relevant order. The unexplained-money addition was consequently set aside. en-us Fri, 18 Sep 2026 00:00:00 +0530 Tue, 29 Sep 2026 08:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799940 Clerical omission of income-from-other-sources particulars from a return schedule does not justify an unexplained-money addition where that income was included in taxable income and the related liability was paid through advance tax, tax deduction and self-assessment tax. Consistent disclosures in preceding and succeeding years support treatment of the omission as inadvertent. Directions allowing a Tribunal challenge without applying limitation, while excluding the pendency period of related proceedings, rendered the appeal maintainable when filed immediately after receipt of the relevant order. The unexplained-money addition was consequently set aside. Case-Laws Income Tax Fri, 18 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799940