Home Highlights June 2013 Year 2013 This

You may also like:

1. Condonation of delay - delay is of 20 years - Here, the applicant wants to condemn the advocate behind his back. In my view, it is impermissible and unacceptable....

2. Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

3. Condonation of delay - Inordinate delay of 439 days - it is the adequacy of the explanation that matters and not the length of delay - condonation denied - AT

4. Condonation of delay in filing the Income tax returns on the specified due date u/s 119(2)(b) - As per petitioner due to covid-19 pandemic and due to change of Auditors,...

5. Condonation of delay – Ignorance of law is not an excuse - delay not condoned - AT

6. Condonation of delay - delay of 280 days - sufficient cause - The Tribunal noted that the delay was due to the callous and lackadaisical approach of the appellant in not...

7. Application for condonation of delay u/s 119(2)(b) - condonation of delay in filing returns and claiming refund - Section 119(2)(b) does not impose any limitation for...

8. Condonation of delay of 1434 days - Section 35B(3) of CEA - delay due to illness of concern persons and misplacement of paper due to loss of memory - sub-section (5)...

9. Condonation of delay - Change in opinion - Delay due to analysis of appeal - how a mere change of opinion could be construed as a sufficient cause warranting condonation...

10. Condonation of delay - 353 days in filing the appeal before the Tribunal - The sufficient cause within the contemplation of the limitation provision must be a cause...

11. Condonation of delay - Refund claim of SAD - Law cannot come to the assistance of the indolent especially when there is no provision for condonation of such delay -...

12. Condonation of delay - Delay of 1234 days - Non delivery of order - While a vigilant only gets leniency for condonation of delay, an indolent fails to get such consideration - AT

13. Discrepancies in disclosures while preparing Balance Sheet - Period of limitation for filing Complain by the ROC - Condonation of delay - the learned Trial Court...

14. Condonation of delay of 349 days in filing the present appeal - when the ld. CIT(A) has decided the appeal of the assessee vide impugned ex-parte order, the delay in...

15. Condonation of delay of 721 days in filing appeal - explanation offered in support of condonation of delay was that the then advocate had not informed the respondent...