https://www.taxtmi.com/caselaws?id=788120 The note addresses prolonged delay in seeking rectification and appeals beyond the four year statutory bar for rectification, emphasising that where delays of nine to ten years exist and no bona fide or sufficient cause is shown, established principles (assessment of bona fides, sufficiency of cause, negligence, and balance of prejudice versus substantial justice) dictate refusal of condonation; consequently such appeals remain time barred and are dismissed, with first appellate orders upheld. en-us Fri, 13 Mar 2026 00:00:00 +0530 Tue, 17 Mar 2026 08:23:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788120 The note addresses prolonged delay in seeking rectification and appeals beyond the four year statutory bar for rectification, emphasising that where delays of nine to ten years exist and no bona fide or sufficient cause is shown, established principles (assessment of bona fides, sufficiency of cause, negligence, and balance of prejudice versus substantial justice) dictate refusal of condonation; consequently such appeals remain time barred and are dismissed, with first appellate orders upheld. Case-Laws Income Tax Fri, 13 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788120