https://www.taxtmi.com/caselaws?id=35921 The court held that delay in filing the declaration under section 184(7)(ii) was not a defect under section 185(2) of the Income-tax Act, 1961. The Income-tax Officer's rejection of the declaration did not constitute an order under section 185(3). The court emphasized that without condonation of delay, the authority lacked jurisdiction to address the matter. The decision favored the revenue, with each party bearing their own costs. en-us Mon, 28 Jul 1980 00:00:00 +0530 Thu, 18 Mar 2010 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35921 The court held that delay in filing the declaration under section 184(7)(ii) was not a defect under section 185(2) of the Income-tax Act, 1961. The Income-tax Officer's rejection of the declaration did not constitute an order under section 185(3). The court emphasized that without condonation of delay, the authority lacked jurisdiction to address the matter. The decision favored the revenue, with each party bearing their own costs. Case-Laws Income Tax Mon, 28 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35921