https://www.taxtmi.com/caselaws?id=781189 HC dismissed the patent appeal and affirmed the Single Judge's dismissal of the writ petition. The court held records were destroyed and key Income Tax provisions relied on by the appellant were inapplicable for much of the claim period, rendering any direction to issue Form 26A practically unenforceable; the proviso relied upon took effect only from 01.07.2012. The HC also endorsed the Single Judge's view on excessive delay of about ten years and noted that an ITAT order remanding related issues for verification in a later assessment year had not been shown to have produced any consequential proceedings. en-us Tue, 04 Nov 2025 00:00:00 +0530 Wed, 12 Nov 2025 08:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781189 HC dismissed the patent appeal and affirmed the Single Judge's dismissal of the writ petition. The court held records were destroyed and key Income Tax provisions relied on by the appellant were inapplicable for much of the claim period, rendering any direction to issue Form 26A practically unenforceable; the proviso relied upon took effect only from 01.07.2012. The HC also endorsed the Single Judge's view on excessive delay of about ten years and noted that an ITAT order remanding related issues for verification in a later assessment year had not been shown to have produced any consequential proceedings. Case-Laws Income Tax Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781189