https://www.taxtmi.com/caselaws?id=796695 An assessee's appeal under Section 260A requires a substantial question of law. Challenges to refusal of delay condonation based on medical evidence and to stamp-duty-based property valuation were characterised as factual matters requiring reappreciation of evidence, not issues of statutory interpretation, conflicting legal views, or perversity. The tax-effect restrictions applicable to Revenue litigation do not remove an assessee's obligation to establish the statutory jurisdictional threshold. Accordingly, factual disputes over delay and valuation alone do not make a Section 260A appeal maintainable. en-us Fri, 07 Aug 2026 00:00:00 +0530 Sat, 08 Aug 2026 08:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796695 An assessee's appeal under Section 260A requires a substantial question of law. Challenges to refusal of delay condonation based on medical evidence and to stamp-duty-based property valuation were characterised as factual matters requiring reappreciation of evidence, not issues of statutory interpretation, conflicting legal views, or perversity. The tax-effect restrictions applicable to Revenue litigation do not remove an assessee's obligation to establish the statutory jurisdictional threshold. Accordingly, factual disputes over delay and valuation alone do not make a Section 260A appeal maintainable. Case-Laws Income Tax Fri, 07 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796695