https://www.taxtmi.com/caselaws?id=21748 Section 293B was treated as a liberal enabling provision that permits the Central Government and the Board to condone delay on sufficient cause being shown where approval under the Income-tax Act is required. The absence of an express time limit in the approval provision did not exclude the operation of section 293B, so the power to consider delayed applications remained available. The challenge to the applicability of section 293B therefore failed, and the writ petition was disposed of with a direction to consider the application on merits and to avoid coercive recovery until disposal. en-us Fri, 17 Jan 1992 00:00:00 +0530 Fri, 27 Nov 2009 14:00:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=21748 Section 293B was treated as a liberal enabling provision that permits the Central Government and the Board to condone delay on sufficient cause being shown where approval under the Income-tax Act is required. The absence of an express time limit in the approval provision did not exclude the operation of section 293B, so the power to consider delayed applications remained available. The challenge to the applicability of section 293B therefore failed, and the writ petition was disposed of with a direction to consider the application on merits and to avoid coercive recovery until disposal. Case-Laws Income Tax Fri, 17 Jan 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=21748