https://www.taxtmi.com/caselaws?id=765508 An order rejecting condonation of delay under the Income-tax Act was held invalid where it was signed by an Additional Commissioner without clear lawful authorisation from the competent statutory authority. The power to decide such applications vests in the CBDT, and a mere recital of approval or reliance on office procedure and authentication rules does not cure the absence of jurisdiction. Following earlier decisions on the same issue, the impugned order was quashed and the matter remanded for fresh consideration by the CBDT or its duly allocated member after hearing the petitioner and passing a reasoned order. en-us Tue, 28 Jan 2025 00:00:00 +0530 Tue, 10 Jun 2025 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765508 An order rejecting condonation of delay under the Income-tax Act was held invalid where it was signed by an Additional Commissioner without clear lawful authorisation from the competent statutory authority. The power to decide such applications vests in the CBDT, and a mere recital of approval or reliance on office procedure and authentication rules does not cure the absence of jurisdiction. Following earlier decisions on the same issue, the impugned order was quashed and the matter remanded for fresh consideration by the CBDT or its duly allocated member after hearing the petitioner and passing a reasoned order. Case-Laws Income Tax Tue, 28 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765508