Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Condonation of delay - delay of 17 days filling appeal before ITAT - The Tribunal observed that the delay in filing the appeal was 17 days beyond the prescribed period. The reasons provided for the delay, including the ill health of the Karta, were considered insufficient as the medical reports submitted were not indicative of any serious ailment. - Tribunal deemed the explanations insufficient and dismissed the appeal on grounds of limitation.
Condonation of delay - delay of 17 days filling appeal before ITAT - The Tribunal observed that the delay in filing the appeal was 17 days beyond the prescribed period. The reasons provided for the delay, including the ill health of the Karta, were considered insufficient as the medical reports submitted were not indicative of any serious ailment. - Tribunal deemed the explanations insufficient and dismissed the appeal on grounds of limitation.
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