https://www.taxtmi.com/caselaws?id=458014 In writ jurisdiction under Article 226, delay and laches are only a relevant discretionary factor and do not create an absolute bar to relief where the claim is otherwise just. The note states that belated writ petitions challenging income-tax assessment proceedings could still be entertained on merits, and that the scope of Sections 143 and 144 of the Income-tax Act had already been addressed in an earlier Division Bench decision relied on by the petitioners. en-us Fri, 06 Apr 1990 00:00:00 +0530 Thu, 03 Oct 2024 14:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458014 In writ jurisdiction under Article 226, delay and laches are only a relevant discretionary factor and do not create an absolute bar to relief where the claim is otherwise just. The note states that belated writ petitions challenging income-tax assessment proceedings could still be entertained on merits, and that the scope of Sections 143 and 144 of the Income-tax Act had already been addressed in an earlier Division Bench decision relied on by the petitioners. Case-Laws Income Tax Fri, 06 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458014