Sufficient cause for delay: disturbed conditions in Kashmir permit condonation of late section 184 registrations and renewals. The Board determines that the disturbed conditions in the Kashmir Valley constitute sufficient cause to justify condonation of delays in filing belated applications and declarations under section 184(4) and section 184(7); assessing officers are directed to admit and condone such filings for assessees who reside in or have their principal place of business in the Valley and are assessed or assessable there, irrespective of where returns were filed.
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.
Sufficient cause for delay: disturbed conditions in Kashmir permit condonation of late section 184 registrations and renewals.
The Board determines that the disturbed conditions in the Kashmir Valley constitute sufficient cause to justify condonation of delays in filing belated applications and declarations under section 184(4) and section 184(7); assessing officers are directed to admit and condone such filings for assessees who reside in or have their principal place of business in the Valley and are assessed or assessable there, irrespective of where returns were filed.
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