https://www.taxtmi.com/caselaws?id=463792 Delay condonation was refused where the only explanation for late filing was pursuit of a section 154 remedy, because that petition had been disposed of much earlier and no explanation covered the long gap before the appeal was filed. The reliance on exclusion of the pandemic period did not cure the remaining unexplained delay. The refusal to condone the delay was therefore upheld and the appeal was dismissed. en-us Tue, 27 Aug 2024 00:00:00 +0530 Tue, 16 Sep 2025 18:59:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=463792 Delay condonation was refused where the only explanation for late filing was pursuit of a section 154 remedy, because that petition had been disposed of much earlier and no explanation covered the long gap before the appeal was filed. The reliance on exclusion of the pandemic period did not cure the remaining unexplained delay. The refusal to condone the delay was therefore upheld and the appeal was dismissed. Case-Laws Income Tax Tue, 27 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=463792