https://www.taxtmi.com/caselaws?id=784720 The dominant issue was whether "sufficient cause" was shown to condone an inordinate 333-day delay in filing the SLP challenging reopening of assessment under s. 147 and deduction under s. 80CCC. Applying the strict standard for condonation, the SC held that the explanation offered did not constitute sufficient cause and therefore refused to condone the delay; consequently, the SLP was dismissed on the ground of delay, with the question of law kept open for consideration in an appropriate case. en-us Mon, 05 Jan 2026 00:00:00 +0530 Sat, 10 Jan 2026 08:25:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784720 The dominant issue was whether "sufficient cause" was shown to condone an inordinate 333-day delay in filing the SLP challenging reopening of assessment under s. 147 and deduction under s. 80CCC. Applying the strict standard for condonation, the SC held that the explanation offered did not constitute sufficient cause and therefore refused to condone the delay; consequently, the SLP was dismissed on the ground of delay, with the question of law kept open for consideration in an appropriate case. Case-Laws Income Tax Mon, 05 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784720