https://www.taxtmi.com/caselaws?id=470065 Delay attributable to advanced age, subsequent death, and a legal heir's late discovery of an adverse income-tax portal intimation is identified as relevant to condonation, particularly where the claim had been accepted for other assessment years. The notes further explain that the principle of consistency supports allowing set-off of unabsorbed losses from specified business against relevant income under Section 73A. The stated consequence is that dismissal on limitation should be set aside, with rectification of the Section 143(1) intimation and allowance of the set-off claim. en-us Thu, 13 Mar 2025 00:00:00 +0530 Tue, 14 Jul 2026 19:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=470065 Delay attributable to advanced age, subsequent death, and a legal heir's late discovery of an adverse income-tax portal intimation is identified as relevant to condonation, particularly where the claim had been accepted for other assessment years. The notes further explain that the principle of consistency supports allowing set-off of unabsorbed losses from specified business against relevant income under Section 73A. The stated consequence is that dismissal on limitation should be set aside, with rectification of the Section 143(1) intimation and allowance of the set-off claim. Case-Laws Income Tax Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=470065