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| The Tax Publishers2020 TaxPub(DT) 3672 (Mad-HC) CONSTITUTION OF INDIA, 1950
Article 226
Where reasons for delay were stated to be a miscalculation of the period of limitation and keeping in mind the period of delay and reasons expressed, delay was liable to be condoned.
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Writ - Violation of principles of natural justice - Condonation of delay - Delay of three days
Petitioner challenged an order of assessment passed under the provisions of Income tax for the assessment year 2017-18 and the main ground agitated was violation of the principles of natural justice. A statutory appeal was filed by petitioner before the first appellate authority, albeit with the delay of three days, which was pending disposal. Held: The reasons for delay were stated to be a miscalculation of the period of limitation. Bearing in mind the period of delay and the reasons expressed, thus delay was liable to be condoned. Writ petition was closed and petitioner was permitted to pursue the statutory appeal filed.
REFERRED :
FAVOUR : Petition allowed
A.Y. : 2017-18
CONSTITUTION OF INDIA, 1950
Article 226
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