https://www.taxtmi.com/caselaws?id=786737 The petition was dismissed primarily because the court refused to condone a 360 day delay, applying the principle that unexplained or unpersuaded delay bars entertainment of relief; condonation was denied and the petition dismissed on that ground. Separately, the court found no need to vary prior clarified directions concerning required software modifications, stating the existing directions are sufficient and no additional orders or relief are warranted; the petition was therefore also dismissed on the merits insofar as no further software-related relief was necessary. en-us Fri, 06 Feb 2026 00:00:00 +0530 Wed, 18 Feb 2026 08:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786737 The petition was dismissed primarily because the court refused to condone a 360 day delay, applying the principle that unexplained or unpersuaded delay bars entertainment of relief; condonation was denied and the petition dismissed on that ground. Separately, the court found no need to vary prior clarified directions concerning required software modifications, stating the existing directions are sufficient and no additional orders or relief are warranted; the petition was therefore also dismissed on the merits insofar as no further software-related relief was necessary. Case-Laws Income Tax Fri, 06 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786737