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Income Tax - Highlights / Catch Notes

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Condonation of delay - When substantial justice and technical ...


Substantial Justice Over Technicalities: Prioritize Fairness in Delay Condonation Cases, Avoiding Unjust Outcomes from Accidental Delays.

September 3, 2020

Case Laws     Income Tax     AT

Condonation of delay - When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a nondeliberate delay. - AT

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