CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd. v. Smt. Nirmala Devi
181 ITR 183High Court#3598 most cited
What is CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd. v. Smt. Nirmala Devi authority for?
A party cannot be made to suffer for the mistake of their counsel. This principle is applied to condone delays in filing appeals when the delay is attributable to the counsel's error.
33
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.
Also referred to as
Concord India Insurance Co. Ltd v. Smt. Nirmala Devi · 172 ITR 331(MP) · mistake of counsel · party not suffered for counsel's mistake · condone delay in appeal · bonafide delay · ITAT
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Issues it is cited on
Judgments citing CIT, 172 ITR 331(MP), Concord India Insurance Co. Ltd. v. Smt. Nirmala Devi
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