Bajaj Hindusthan Ltd. v. Jt. CIT (AT)
277 ITR 1Reported decision#1433 most cited
What is Bajaj Hindusthan Ltd. v. Jt. CIT (AT) authority for?
The Income Tax Appellate Tribunal can condone significant delays in filing an appeal, such as 180 days, if the appeal was filed after a Supreme Court judgment clarified the legal position, demonstrating a reasonable cause for the delay.
79
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2026.
Also referred to as
Bajaj Hindusthan Ltd. · 277 ITR 1 · condonation of delay · appeal filing delay · reasonable cause · Section 253(5) · Limitation Act 1963 · waiting for Supreme Court judgment · sufficient cause for delay · ITAT appeal
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Issues it is cited on
Judgments citing Bajaj Hindusthan Ltd. v. Jt. CIT (AT)
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