https://www.taxtmi.com/caselaws?id=795200 Condonation of delay requires a liberal, justice-oriented approach, but an inordinate delay requires strict scrutiny of diligence, bona fides and the adequacy of the explanation. The article notes that reliance on an earlier representative's inaction and death was not credible because the power of attorney was executed after limitation had expired. Unexplained pre-pandemic delay, lack of diligence after appointing the representative, defective authorisation documents and prolonged inaction before assessing and appellate authorities indicated gross negligence and absence of bona fides. The delay was therefore not condoned. en-us Tue, 14 Jul 2026 00:00:00 +0530 Sat, 18 Jul 2026 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795200 Condonation of delay requires a liberal, justice-oriented approach, but an inordinate delay requires strict scrutiny of diligence, bona fides and the adequacy of the explanation. The article notes that reliance on an earlier representative's inaction and death was not credible because the power of attorney was executed after limitation had expired. Unexplained pre-pandemic delay, lack of diligence after appointing the representative, defective authorisation documents and prolonged inaction before assessing and appellate authorities indicated gross negligence and absence of bona fides. The delay was therefore not condoned. Case-Laws Income Tax Tue, 14 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795200