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Income Tax - Highlights / Catch Notes

Home Highlights September 2019 Year 2019 This

Condonation of delay - delay of 1038 days - This Tribunal is ...


Tribunal Condones 1038-Day Delay in Tax Case to Prevent Unjust Enrichment and Rectify Injustice.

September 23, 2019

Case Laws     Income Tax     AT

Condonation of delay - delay of 1038 days - This Tribunal is bound to remove the injustice by condoning the delay on technicalities. If the delay is not condoned, it would amount to legalising an illegal order which would result in unjust enrichment on the part of the State by retaining the tax relatable thereto.

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