https://www.taxtmi.com/caselaws?id=260383 The High Court upheld the Tribunal's decision, emphasizing the importance of considering factual circumstances, condoning delay in appropriate cases, and allowing taxpayers to challenge assessments on their merits. The judgment highlighted the significance of timely tax payments in relation to the filing and validity of appeals in income tax cases. en-us Mon, 12 Aug 2013 00:00:00 +0530 Wed, 10 Jun 2015 16:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260383 The High Court upheld the Tribunal's decision, emphasizing the importance of considering factual circumstances, condoning delay in appropriate cases, and allowing taxpayers to challenge assessments on their merits. The judgment highlighted the significance of timely tax payments in relation to the filing and validity of appeals in income tax cases. Case-Laws Income Tax Mon, 12 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260383