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“Section 249(1)(iii)”

Section References (mined)Section 249Section 249(1)(iii)1 judgments

The decision most relied on for Section 249(1)(iii) is Binod Bihari Singh v. Union of India (1 SCC 572), cited in 21 judgments on BharatTax.

Leading authorities on Section 249(1)(iii)

Binod Bihari Singh v. Union of India
1 SCC 572 · 1993 · Reported
21
citing judgments

The requirement to explain each day's delay in filing an appeal must be interpreted pragmatically and with common sense, not pedantically. Refusing to condone delay can lead to a grave miscarriage of justice.

Judgments citing Section 249(1)(iii)

Sh. Irshad Ilahi, Dehradun vs. ITO, W- 1(3), Dehradun

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 80/DDN/2024[2014-15]Status: DisposedITAT Dehradun09 Jul 2025AY 2014-15

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2014-15 Irshad Ilahi, Income Tax Officer, 96 Colli Camp, Turner Road, Ward-1(3), Clement Town, Dehradun, Vs Dehradun Uttarkhand-248001 Pan-Acmpi0814J Appellant Respondent

Section 144Section 147Section 250

phone number registered on the Aadhar Card. 5. That the Appellant also paid the Appeal Fees of Rs. 1000 in terms of Section 249(1)(iii) on 24.1.2018 (i.e. within 30 days of service of Notice of Demand) but since her Mobile Number was not linked to the Aadhar Card