https://www.taxtmi.com/caselaws?id=441850 The Court held that the delay condonation applications should have been decided within the time provided by the Act when filed in 1998, as all records would have been available then. The order passed after more than 20 years, citing unavailability of records, was set aside. The Principal Commissioner was directed to decide the applications afresh, making efforts to reconstruct the record with the petitioner's assistance and all available records. The writ petition was disposed of with these observations. en-us Fri, 11 Aug 2023 00:00:00 +0530 Fri, 18 Aug 2023 08:47:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441850 The Court held that the delay condonation applications should have been decided within the time provided by the Act when filed in 1998, as all records would have been available then. The order passed after more than 20 years, citing unavailability of records, was set aside. The Principal Commissioner was directed to decide the applications afresh, making efforts to reconstruct the record with the petitioner's assistance and all available records. The writ petition was disposed of with these observations. Case-Laws Income Tax Fri, 11 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441850