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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.