https://www.taxtmi.com/caselaws?id=27524 Bona fide pursuit of other remedies may constitute sufficient cause for condonation where the taxing statute expressly permits late admission of an appeal, and the appeal may be entertained on that basis. Relief under section 25(3) of the Indian Income-tax Act, 1922, does not by itself exclude liability under the Excess Profits Tax Act, 1940, because the two enactments operate independently unless the statute expressly links them. Chargeability to income-tax under section 4 of the 1922 Act remains the relevant condition for section 5 of the Excess Profits Tax Act, even if the tax was not actually levied or paid. Accordingly, delay may be condoned, but exemption from excess profits tax is not automatic. en-us Wed, 04 Apr 1984 00:00:00 +0530 Sat, 13 Feb 2010 13:31:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=27524 Bona fide pursuit of other remedies may constitute sufficient cause for condonation where the taxing statute expressly permits late admission of an appeal, and the appeal may be entertained on that basis. Relief under section 25(3) of the Indian Income-tax Act, 1922, does not by itself exclude liability under the Excess Profits Tax Act, 1940, because the two enactments operate independently unless the statute expressly links them. Chargeability to income-tax under section 4 of the 1922 Act remains the relevant condition for section 5 of the Excess Profits Tax Act, even if the tax was not actually levied or paid. Accordingly, delay may be condoned, but exemption from excess profits tax is not automatic. Case-Laws Income Tax Wed, 04 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=27524