The Court dismissed the State’s special leave petition as time-barred, holding that procedural approvals and red tape do not constitute sufficient cause. It emphasized that condonation of delay is ...

The Tribunal held that reopening beyond three years is impermissible where alleged escaped income is below ₹50 lakh. Since ...

NEW DELHI: Expressing dismay over the Madhya Pradesh high court order condoning delay of over four years on the state govt’s part to file an appeal, the Supreme Court has said it “wonders” whether the ...

Each taxpayer is supposed to file their income tax return within the time prescribed under section 139(1)/139(4) of the Income Tax Act. However, it may be possible due to any genuine hardship or ...