https://www.taxtmi.com/caselaws?id=55028 The Tribunal dismissed the assessee's appeal regarding block assessment under section 158BC of the IT Act for the assessment year 1992-93, amounting to Rs. 9,510 as undisclosed income. The Tribunal upheld the dismissal due to the unjustified delay of 36 days in filing the appeal, exceeding the 30-day limit. Despite explanations attributing the delay to misleading information, the Tribunal emphasized the importance of adhering to statutory time limits and providing detailed justifications for any delay, ultimately ruling the appeal as time-barred. en-us Wed, 23 Apr 2003 00:00:00 +0530 Tue, 23 Nov 2010 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=55028 The Tribunal dismissed the assessee's appeal regarding block assessment under section 158BC of the IT Act for the assessment year 1992-93, amounting to Rs. 9,510 as undisclosed income. The Tribunal upheld the dismissal due to the unjustified delay of 36 days in filing the appeal, exceeding the 30-day limit. Despite explanations attributing the delay to misleading information, the Tribunal emphasized the importance of adhering to statutory time limits and providing detailed justifications for any delay, ultimately ruling the appeal as time-barred. Case-Laws Income Tax Wed, 23 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=55028