Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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The ITAT considered the delay in filing the appeal of 233 days due to the CA's gross negligence. The CA failed to inform the Society about orders, resulting in a huge outstanding demand. The Society, unaware of orders, only acted after bank accounts were attached. The CA neglected to file appeals timely, causing further issues. The ITAT found the Society not at fault, granting relief for the counsel's negligence. The appeal was allowed for statistical purposes to address the injustice suffered by the assessee.
The ITAT considered the delay in filing the appeal of 233 days due to the CA's gross negligence. The CA failed to inform the Society about orders, resulting in a huge outstanding demand. The Society, unaware of orders, only acted after bank accounts were attached. The CA neglected to file appeals timely, causing further issues. The ITAT found the Society not at fault, granting relief for the counsel's negligence. The appeal was allowed for statistical purposes to address the injustice suffered by the assessee.
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