Bajaj Hindusthan Ltd. v. Jt. CIT (AT)

277 ITR 1Reported decision#1432 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 366,314 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

Issues it is cited on

Judgments citing Bajaj Hindusthan Ltd. v. Jt. CIT (AT)

Bajaj Hindusthan Ltd. v. Jt. CIT (AT) (277 ITR 1) — Cited in 79 Judgments | BharatTax