https://www.taxtmi.com/caselaws?id=779441 Condonation of delay in revenue tax appeals was upheld because no serious error was shown in the High Court's decision, but the Supreme Court noted that the recorded reasons were deficient and that delay applications must be examined carefully on the facts stated. The challenge to the condonation orders therefore failed, while costs were awarded to the assessees in each appeal as a consequence of the inadequate reasoning. The ruling reinforces that delay may be condoned where justified, but the supporting application must be scrutinised with due care and proper factual basis. en-us Fri, 19 Sep 2025 00:00:00 +0530 Mon, 06 Oct 2025 09:10:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779441 Condonation of delay in revenue tax appeals was upheld because no serious error was shown in the High Court's decision, but the Supreme Court noted that the recorded reasons were deficient and that delay applications must be examined carefully on the facts stated. The challenge to the condonation orders therefore failed, while costs were awarded to the assessees in each appeal as a consequence of the inadequate reasoning. The ruling reinforces that delay may be condoned where justified, but the supporting application must be scrutinised with due care and proper factual basis. Case-Laws Income Tax Fri, 19 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779441