https://www.taxtmi.com/caselaws?id=801850 Rule 27 permits a respondent to support the appealed order on a ground decided against it, but does not enlarge the appeal or allow a fresh jurisdictional challenge seeking annulment of reassessment where that challenge was not raised before the first appellate authority. Cash deposits are not unexplained money where bank statements, audit reports and financial statements already on record show disclosed business turnover exceeding the deposits, with related payments supporting their business-receipt character. Absence of an Assessing Officer's remand report on examination of books does not justify an addition when the deposits are otherwise satisfactorily explained. en-us Thu, 04 Jun 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801850 Rule 27 permits a respondent to support the appealed order on a ground decided against it, but does not enlarge the appeal or allow a fresh jurisdictional challenge seeking annulment of reassessment where that challenge was not raised before the first appellate authority. Cash deposits are not unexplained money where bank statements, audit reports and financial statements already on record show disclosed business turnover exceeding the deposits, with related payments supporting their business-receipt character. Absence of an Assessing Officer's remand report on examination of books does not justify an addition when the deposits are otherwise satisfactorily explained. Case-Laws Income Tax Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801850