https://www.taxtmi.com/caselaws?id=25126 A plea that penalty should not be imposed because of inordinate delay in passing the penalty order requires factual inquiry into the cause of delay, responsibility for it, and its effect on the order. Where that point is raised for the first time at the argument stage and the necessary material is not already on record, the Tribunal may properly refuse to entertain it. The matter is at least a mixed question of fact and law, and the Tribunal's discretion to decline a new factual-cum-legal ground must be exercised judicially. On the stated facts, the refusal to permit the additional ground was justified. en-us Tue, 25 Aug 1987 00:00:00 +0530 Mon, 25 Jan 2010 15:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25126 A plea that penalty should not be imposed because of inordinate delay in passing the penalty order requires factual inquiry into the cause of delay, responsibility for it, and its effect on the order. Where that point is raised for the first time at the argument stage and the necessary material is not already on record, the Tribunal may properly refuse to entertain it. The matter is at least a mixed question of fact and law, and the Tribunal's discretion to decline a new factual-cum-legal ground must be exercised judicially. On the stated facts, the refusal to permit the additional ground was justified. Case-Laws Income Tax Tue, 25 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25126