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Income Tax - Highlights / Catch Notes

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The HC condoned the delay of 98 days in filing the appeal. The ...


Delay in filing appeal condoned due to accountant's failure, favoring merit over technicality.

January 8, 2025

Case Laws     Income Tax     HC

The HC condoned the delay of 98 days in filing the appeal. The appellant's services were disrupted due to a raid, and the accountant entrusted with filing the appeal failed to perform his duty, leading to his termination. The HC found the delay reasonable and allowed the appeal, favoring adjudication on merits over dismissal on technical grounds of limitation.

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