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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

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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…

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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.

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