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Income Tax - Highlights / Catch Notes

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Condonation of delay in filing appeal - “sufficient cause or ...

Income Tax

June 28, 2021

Condonation of delay in filing appeal - “sufficient cause or reason” of delay - If the negligence or omission is a by-product of a deliberate attempt with mala fide intention for delaying the process of litigation which could give some benefit to the litigant, then probably the delay would not deserve to be condoned. However, if no mala fide can be attributed to the delay, the delay will be condonable. - AT

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