https://www.taxtmi.com/caselaws?id=788066 Delay in filing an income tax return was linked to the scope of genuine hardship and the effect of an NCLT-approved resolution plan on tax authorities, with the High Court observing that refusal to condone delay on the facts would frustrate the approved resolution plan. In the Supreme Court, however, the application for condonation of delay was found to be wholly insufficient, the delay was not excused, and the special leave petition was dismissed as time barred. en-us Fri, 13 Mar 2026 00:00:00 +0530 Mon, 16 Mar 2026 08:42:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788066 Delay in filing an income tax return was linked to the scope of genuine hardship and the effect of an NCLT-approved resolution plan on tax authorities, with the High Court observing that refusal to condone delay on the facts would frustrate the approved resolution plan. In the Supreme Court, however, the application for condonation of delay was found to be wholly insufficient, the delay was not excused, and the special leave petition was dismissed as time barred. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788066