https://www.taxtmi.com/caselaws?id=345752 Condonation of delay in filing a Revenue cross-objection requires a specific, credible explanation supported by a valid affidavit. Vague assertions that an officer was occupied with sensitive matters and litigation were held insufficient, especially where no concrete facts explained the delay. The supporting affidavit was also rejected as defective because it lacked proper attestation, identification, and valid administration of oath, so it could not be treated as a proper affidavit. The law of limitation was applied equally to the government authority, and the out-of-time cross-objection was not admitted. en-us Thu, 23 Mar 2017 00:00:00 +0530 Wed, 26 Jul 2017 08:16:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345752 Condonation of delay in filing a Revenue cross-objection requires a specific, credible explanation supported by a valid affidavit. Vague assertions that an officer was occupied with sensitive matters and litigation were held insufficient, especially where no concrete facts explained the delay. The supporting affidavit was also rejected as defective because it lacked proper attestation, identification, and valid administration of oath, so it could not be treated as a proper affidavit. The law of limitation was applied equally to the government authority, and the out-of-time cross-objection was not admitted. Case-Laws Income Tax Thu, 23 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345752