https://www.taxtmi.com/caselaws?id=793440 Condonation of extraordinary appellate delay requires sufficient cause covering the entire period; lack of knowledge and incorrect advice, without an acceptable day-to-day explanation, do not justify routine condonation. An appeal filed after an unexplained prolonged delay may therefore remain time-barred. Tax law also prohibits double taxation of the same income: where surrendered income has already been assessed in earlier reopened years, a later addition requires deletion after verification that it corresponds to the previously assessed sums. These principles distinguish limitation relief from substantive relief against duplicate additions. en-us Thu, 04 Jun 2026 00:00:00 +0530 Tue, 16 Jun 2026 08:32:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=793440 Condonation of extraordinary appellate delay requires sufficient cause covering the entire period; lack of knowledge and incorrect advice, without an acceptable day-to-day explanation, do not justify routine condonation. An appeal filed after an unexplained prolonged delay may therefore remain time-barred. Tax law also prohibits double taxation of the same income: where surrendered income has already been assessed in earlier reopened years, a later addition requires deletion after verification that it corresponds to the previously assessed sums. These principles distinguish limitation relief from substantive relief against duplicate additions. Case-Laws Income Tax Thu, 04 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=793440