Discretion to admit late tax filings where sufficient cause exists, allowing belated appeals and cross-objections to proceed. Provision permits judicial admission of belated applications and memoranda of cross-objections under section 35H where the prescribed filing period has ... Summary
Discretion to admit late tax filings where sufficient cause exists, allowing belated appeals and cross-objections to proceed.
Provision permits judicial admission of belated applications and memoranda of cross-objections under section 35H where the prescribed filing period has expired, if the court is satisfied that sufficient cause existed for the delay, constituting a procedural exception to time limits and operating with retrospective effect.
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