Court Denies Reopening Assessment Order; Stresses Timely Action and Valid Reasons for Delay in Form 'C' Cases.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refusal to reopen the Assessment Order - rejection of declarations in Form ‘C’ which were obtained by it in the year 2020 - time limitation - While deserving cases of unintentional delay ought to be condoned, law cannot be permitted to be misused at the hands of an indolent litigant by mechanically condoning delay without valid justification. - HC....