Jayvant Singh Vaghela v. ITO
40 Taxmann.com 491High Court2013#4589 most cited
What is Jayvant Singh Vaghela v. ITO authority for?
The Gujarat High Court in Jayvant Singh Vaghela v. ITO (2013) establishes that a reasonable cause for delay in filing an appeal is necessary for condonation. The court relies on principles laid down in landmark Supreme Court decisions to assess whether the grounds presented by the assessee constitute a sufficient 'reasonable cause' for the delay.
26
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.
Also referred to as
Jayvant Singh Vaghela v ITO · condonation of delay · reasonable cause · delay in filing appeal · section 249 · section 253 · appeal before CIT(A) · reasonable cause for delay
Sections most often in play
Issues it is cited on
Judgments citing Jayvant Singh Vaghela v. ITO
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