https://www.taxtmi.com/caselaws?id=773000 Delay in filing an appeal may be condoned where the assessee shows reasonable cause by first pursuing rectification as an alternate remedy before appealing. An intimation under section 143(1) cannot be sustained where it is issued without a prior show cause notice, because notice was treated as a condition precedent, and it is also impermissible to alter the assessee's status in the intimation. The appellate delay was condoned and the intimation was quashed, with the appeal ultimately succeeding. en-us Tue, 29 Apr 2025 00:00:00 +0530 Tue, 17 Jun 2025 07:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773000 Delay in filing an appeal may be condoned where the assessee shows reasonable cause by first pursuing rectification as an alternate remedy before appealing. An intimation under section 143(1) cannot be sustained where it is issued without a prior show cause notice, because notice was treated as a condition precedent, and it is also impermissible to alter the assessee's status in the intimation. The appellate delay was condoned and the intimation was quashed, with the appeal ultimately succeeding. Case-Laws Income Tax Tue, 29 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773000