Home Highlights November 2013 Year 2013 This

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1. 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...

2. Application u/s 11(6) of Arbitration and Conciliation Act, 1996 maintainable only with court's liberty upon withdrawal of previous application. Principles of Order 23...

3. Court condoned delay in filing IT returns for senior citizen aged 72 years due to genuine hardship of depression and old age. Despite 15-year delay, considering...

4. Re-assessment - Time limitation for notices issued - period of limitation enhanced from 5 years to 6 years - Prospective or retrospective amendment - 5 year period...

5. Condonation of delay in filing appeal - cancellation of the GSTIN registration of the petitioner - It is true that the petitioner has not filed any application for...

6. Application filed beyond period of limitation – Condonation of Delay –Application for condonation of delay cannot be decided as matter of routine as vested right accrues...

7. Seeking condonation of delay to file a revised return by an application u/s 119(2)(b) - Unfortunately, the assessee’s application u/s 119(2)(b) has been rejected on the...

8. Refund of TDS claimed after 6 years - The application under Section 119(2)(b) of the Act is being denied by adopting a very hyper technical view that the application for...

9. Condonation of delay - Inordinate delay of 1085 days - Power of Commissioner to condone delay beyond condonable period - delay which is beyond the statutory period of...

10. Condonation of delay in filing appeal before the tribunal- While considering the applications for condonation of delay, what is to be seen is whether the interest of...

11. Exemption u/s 11 - Application for condonation of delay in filing Form 10B u/s 119(2)(b) rejected - the provisions under Section 119(2)(b) has been enacted with a...

12. Condonation of 68 days' delay in filing appeal was denied due to lack of sufficient cause. The appellant failed to demonstrate how he was prevented from filing the...

13. Condonation of delay in re-filing appeals by revenue rejected - Delay of three years - Delays by government departments due to impersonal official machinery not accepted...

14. Delayed adjudication after lapse of more than 7 years from the date of show cause notice (SCN) - In the instant case period of more than 7 years from the issuance of...

15. Condonation of delay - delay of 11½ years - on the basis of findings in the order for subsequent year, appeal was filed for earlier year before CIT(A) - it is noticed...