https://www.taxtmi.com/caselaws?id=458014 Laches in writ jurisdiction under Article 226 is a discretionary consideration rather than an absolute bar to relief. Belated petitions may receive relief where the underlying claim is just and merits consideration. The scope of income-tax assessment provisions concerning regular assessment and best-judgment assessment had been addressed in an earlier Division Bench ruling relied upon by the petitioners. Delay therefore need not defeat challenges to assessment proceedings where the merits are otherwise covered by applicable legal principles. 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 Laches in writ jurisdiction under Article 226 is a discretionary consideration rather than an absolute bar to relief. Belated petitions may receive relief where the underlying claim is just and merits consideration. The scope of income-tax assessment provisions concerning regular assessment and best-judgment assessment had been addressed in an earlier Division Bench ruling relied upon by the petitioners. Delay therefore need not defeat challenges to assessment proceedings where the merits are otherwise covered by applicable legal principles. Case-Laws Income Tax Fri, 06 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458014