https://www.taxtmi.com/caselaws?id=413323 The Madras High Court exercised discretion and condoned a delay of over 2000 days in representing appeals, emphasizing the importance of deciding substantial questions of law without being hindered by technicalities. The Court allowed the Civil Miscellaneous Petitions, considering challenges faced by appellants and the significance of deciding substantial questions of law under Section 260A of the Income Tax Act, 1961. The Court also addressed the benefit of the VSV Scheme and the justification for canceling Form-3, ultimately focusing on the condonation of delay as a crucial factor in the case's resolution. en-us Thu, 23 Sep 2021 00:00:00 +0530 Sat, 09 Oct 2021 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413323 The Madras High Court exercised discretion and condoned a delay of over 2000 days in representing appeals, emphasizing the importance of deciding substantial questions of law without being hindered by technicalities. The Court allowed the Civil Miscellaneous Petitions, considering challenges faced by appellants and the significance of deciding substantial questions of law under Section 260A of the Income Tax Act, 1961. The Court also addressed the benefit of the VSV Scheme and the justification for canceling Form-3, ultimately focusing on the condonation of delay as a crucial factor in the case's resolution. Case-Laws Income Tax Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413323