Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeDirect TaxCBDT Circular on Delay Condonation Applies to All Years, Not Just Specified...

CBDT Circular on Delay Condonation Applies to All Years, Not Just Specified AY: Delhi High Court 

Direct Tax

Published on

By Mariya Paliwala
Delhi High Court

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi High Court has held that beneficial circulars issued by the Central Board of Direct Taxes (CBDT) to condone delays cannot be restricted to specific assessment years (AYs) where such restriction defeats the purpose of mitigating genuine hardship. The bench of Justice Dinesh Mehta and Justice Vinod Kumar set aside an order of the…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 7 SEPTEMBER, 2026

Here’s the Tax Law Daily Bulletin for  September 7, 2026.GST57TH GST COUNCIL MEETING POSTPONED...
Notification

Appeal Filing Enabled For Cases Involving NIL or Zero Demand Amount: GSTN 

The Goods and Service Tax Network (GSTN) has enabled the filing of appeal for...
GST

Supreme Court Upholds Quashing of Rs. 363 Crore GST Demand Against Vodafone

The Supreme Court has refused to interfere with a Bombay High Court judgment quashing...
Columns

Why do GST Dept. Recover ITC From Buyers When Suppliers Fail to Deposit Tax?

A purchaser may hold a valid tax invoice, receive the goods or services, pay...

More like this

Case Compilation

JURISHOUR | TAX LAW DAILY BULLETIN : 7 SEPTEMBER, 2026

Here’s the Tax Law Daily Bulletin for  September 7, 2026.GST57TH GST COUNCIL MEETING POSTPONED...
Notification

Appeal Filing Enabled For Cases Involving NIL or Zero Demand Amount: GSTN 

The Goods and Service Tax Network (GSTN) has enabled the filing of appeal for...
GST

Supreme Court Upholds Quashing of Rs. 363 Crore GST Demand Against Vodafone

The Supreme Court has refused to interfere with a Bombay High Court judgment quashing...