https://www.taxtmi.com/caselaws?id=304102 Delay in re-filing a written statement is assessed differently from delay in initial filing, and the stricter test for initial condonation does not apply automatically. The Court noted that re-filing delay must be judged by the nature of the defects, the party's conduct, and whether any mala fide intention to prolong proceedings is shown. Where the written statement was filed within time and the problem arose only after return under office objections, the delay in re-filing was condoned and the written statement was directed to be taken on record on re-filing within one week, subject to costs. en-us Thu, 13 Dec 2018 00:00:00 +0530 Thu, 08 Sep 2022 07:21:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=304102 Delay in re-filing a written statement is assessed differently from delay in initial filing, and the stricter test for initial condonation does not apply automatically. The Court noted that re-filing delay must be judged by the nature of the defects, the party's conduct, and whether any mala fide intention to prolong proceedings is shown. Where the written statement was filed within time and the problem arose only after return under office objections, the delay in re-filing was condoned and the written statement was directed to be taken on record on re-filing within one week, subject to costs. Case-Laws Indian Laws Thu, 13 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=304102