https://www.taxtmi.com/caselaws?id=237133 Condonation of delay in filing tax appeals was denied where a corporate assessee claimed mistake in filing but did not demonstrate ignorance or reliance on incorrect professional advice; the reasoning emphasised that a corporate taxpayer filing large returns and assisted by qualified professionals is expected to exercise due diligence, remain aware of administrative instructions on stay of demand, and cannot invoke simple mistake or purported bona fide belief to justify delay. The conclusion was refusal to condone the delay and dismissal of the condonation plea against the assessee. en-us Wed, 04 Sep 2013 00:00:00 +0530 Tue, 13 Jan 2026 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237133 Condonation of delay in filing tax appeals was denied where a corporate assessee claimed mistake in filing but did not demonstrate ignorance or reliance on incorrect professional advice; the reasoning emphasised that a corporate taxpayer filing large returns and assisted by qualified professionals is expected to exercise due diligence, remain aware of administrative instructions on stay of demand, and cannot invoke simple mistake or purported bona fide belief to justify delay. The conclusion was refusal to condone the delay and dismissal of the condonation plea against the assessee. Case-Laws Income Tax Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237133