Limitation Runs from Date of Knowledge; Cash Deposit Appeal restored

Yoosuf Rahuman Mohamed Ibrahim Vs ITO (ITAT Chennai) Limitation Runs from Date of Knowledge – Chennai ITAT Sets Aside CIT(A)’s Delay Dismissal & Restores Cash Deposit Appeal The Chennai ITAT (C Bench) partly allowed the appeals of Yoosuf Rahuman Mohamed Ibrahim (AY 2018-19) and held that the CIT(A) erred in dismissing the appeal in limine on the ground of delay, without correctly reckoning the limitation period. One appeal was dismissed as duplicate, while the substantive appeal was restored. The AO had completed a best-judgment assessment u/s 147 r.w.s. 144 & 144B, making addi...