https://www.taxtmi.com/caselaws?id=406253 The SC upheld the Delhi HC's decision, declaring the third proviso to Section 254(2A) of the Income Tax Act unconstitutional. It violated Article 14 by treating assessees equally, regardless of delay responsibility. The proviso was read down, allowing stay order extensions if delays weren't attributable to the assessee, dismissing revenue's appeals. en-us Tue, 06 Apr 2021 00:00:00 +0530 Mon, 28 Oct 2024 15:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406253 The SC upheld the Delhi HC's decision, declaring the third proviso to Section 254(2A) of the Income Tax Act unconstitutional. It violated Article 14 by treating assessees equally, regardless of delay responsibility. The proviso was read down, allowing stay order extensions if delays weren't attributable to the assessee, dismissing revenue's appeals. Case-Laws Income Tax Tue, 06 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406253