Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Condonation of delay - substantial delay of 166 days before ITAT - The appellant argued that the delay in filing the appeal before the ITAT was due to the absence of real-time alerts for notices and orders on the e-filing portal. However, the High Court found no sufficient cause to condone the delay, considering the appellant's history of non-compliance and lack of participation in the assessment proceedings. The Court emphasized the importance of timely and active participation in legal proceedings, dismissing the appeal due to the appellant's lackadaisical approach and habitual defiance of law.
Condonation of delay - substantial delay of 166 days before ITAT - The appellant argued that the delay in filing the appeal before the ITAT was due to the absence of real-time alerts for notices and orders on the e-filing portal. However, the High Court found no sufficient cause to condone the delay, considering the appellant's history of non-compliance and lack of participation in the assessment proceedings. The Court emphasized the importance of timely and active participation in legal proceedings, dismissing the appeal due to the appellant's lackadaisical approach and habitual defiance of law.
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