Delay in filing the appeal u/s 260A - condonation of delay of 79 ...

Court Considers Excluding Time in Review Proceedings to Condone 79-Day Delay in Appeal Filing u/s 260A.

November 24, 2023

Case Laws Income Tax HC

Delay in filing the appeal u/s 260A - condonation of delay of 79 days - exclusion of certain period while computing period of limitation - the time spent by the applicant while pursuing the review proceedings deserves to be excluded even under principles analogous to Section 14 of the Limitation Act because the applicant in good faith was prosecuting the challenge to the impugned order before the Tribunal with due diligence but the Tribunal was unable to entertain the review on account of defect of jurisdiction. - HC

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Delay in filing the appeal u/s 260A - condonation of delay of 79 ...

Court Considers Excluding Time in Review Proceedings to Condone 79-Day Delay in Appeal Filing u/s 260A.

November 24, 2023

Case Laws Income Tax HC

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