https://www.taxtmi.com/caselaws?id=160875 An application to condone a delay of about four years in challenging a reopening order under section 8 of the West Bengal Taxation Tribunal Act, 1987 was rejected because the petitioner had knowledge of the order from the date of communication and offered no sufficient explanation for the long lapse. Reliance on belated advice from a Chartered Accountant did not cure the inordinate delay, especially where the petitioner had pursued other proceedings while the statutory challenge period expired. The Tribunal applied settled principles that unexplained delay and lack of diligence defeat condonation, and the petition was therefore barred by limitation with no relief on merits. en-us Thu, 15 Feb 2001 00:00:00 +0530 Thu, 26 Dec 2013 10:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160875 An application to condone a delay of about four years in challenging a reopening order under section 8 of the West Bengal Taxation Tribunal Act, 1987 was rejected because the petitioner had knowledge of the order from the date of communication and offered no sufficient explanation for the long lapse. Reliance on belated advice from a Chartered Accountant did not cure the inordinate delay, especially where the petitioner had pursued other proceedings while the statutory challenge period expired. The Tribunal applied settled principles that unexplained delay and lack of diligence defeat condonation, and the petition was therefore barred by limitation with no relief on merits. Case-Laws VAT and Sales Tax Thu, 15 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160875