https://www.taxtmi.com/caselaws?id=467226 A prolonged delay in giving effect to an appellate remand was held unreasonable: the court declined to resolve which statutory amendment governs limitation but, assuming the pre-amendment position, found that an excessive delay in passing an order to implement the Tribunal's directions could not be justified. Consequently the Revenue was not permitted to act at this late stage, the direction for refund as previously ordered remains effective, and additional time was granted for compliance. The decision focuses on the reasonableness of delay in remand compliance and the operative effect of sustaining the refund direction. en-us Thu, 22 Jan 2026 00:00:00 +0530 Tue, 10 Mar 2026 23:34:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=467226 A prolonged delay in giving effect to an appellate remand was held unreasonable: the court declined to resolve which statutory amendment governs limitation but, assuming the pre-amendment position, found that an excessive delay in passing an order to implement the Tribunal's directions could not be justified. Consequently the Revenue was not permitted to act at this late stage, the direction for refund as previously ordered remains effective, and additional time was granted for compliance. The decision focuses on the reasonableness of delay in remand compliance and the operative effect of sustaining the refund direction. Case-Laws Income Tax Thu, 22 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=467226