https://www.taxtmi.com/caselaws?id=798488 A delayed tax appeal requires sufficient cause for condonation; an unexplained delay unsupported by an application, affidavit, explanation or material prevents admission. An appeal against a company's assessment may be maintained only by the assessee affected by the order or a person duly authorised to represent it. A former director of a struck-off company has no personal right to challenge assessment and appellate orders made against the company where no personal liability, authority to represent the company, or foundational assessment order is shown. Striking-off provisions preserving liabilities do not independently confer locus standi. en-us Mon, 31 Aug 2026 00:00:00 +0530 Tue, 08 Sep 2026 08:42:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798488 A delayed tax appeal requires sufficient cause for condonation; an unexplained delay unsupported by an application, affidavit, explanation or material prevents admission. An appeal against a company's assessment may be maintained only by the assessee affected by the order or a person duly authorised to represent it. A former director of a struck-off company has no personal right to challenge assessment and appellate orders made against the company where no personal liability, authority to represent the company, or foundational assessment order is shown. Striking-off provisions preserving liabilities do not independently confer locus standi. Case-Laws Income Tax Mon, 31 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798488