https://www.taxtmi.com/caselaws?id=256507 The court dismissed the Notice of Motion seeking condonation of delay in filing an appeal under Section 260A of the Income Tax Act, 1961. The court held that the applicant failed to demonstrate sufficient cause for the delay, emphasizing that subsequent favorable judgments in the applicant's favor did not justify reopening the issue concluded by the Tribunal's order. The court highlighted that condoning the delay would disrupt final judicial decisions and set a precedent for unsettling established rulings. The Notice of Motion was dismissed with no order as to costs. en-us Fri, 13 Feb 2015 00:00:00 +0530 Tue, 11 Aug 2015 16:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256507 The court dismissed the Notice of Motion seeking condonation of delay in filing an appeal under Section 260A of the Income Tax Act, 1961. The court held that the applicant failed to demonstrate sufficient cause for the delay, emphasizing that subsequent favorable judgments in the applicant's favor did not justify reopening the issue concluded by the Tribunal's order. The court highlighted that condoning the delay would disrupt final judicial decisions and set a precedent for unsettling established rulings. The Notice of Motion was dismissed with no order as to costs. Case-Laws Income Tax Fri, 13 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256507