Section 200A(1) of the Income Tax Act
Income-tax Act, 2025: s.399
Section 200A(1) falls under section 200A of the Income-tax Act, 1961, which corresponds to section 399 (Processing) of the Income-tax Act, 2025.
Read section 399 of the 2025 Act
Correspondence checked against the ICAI tabular mapping of the two Acts and the BharatTax.co section commentary.
The decision most relied on for Section 200A(1) is Ambica Quarry Works v. State of Gujarat (4 SCC 363), cited in 117 of the 129 judgments on BharatTax that turn on this section.
Leading authorities on Section 200A(1)
The law declared by a judgment is the principle derived from reading the judgment as a whole in light of the questions it addresses. Lower authorities are bound by the orders of higher authorities due to judicial discipline.
The Supreme Court has held that a liberal approach is desirable for condoning short delays, but a stricter approach is required for inordinate delays. The applicant must demonstrate diligence and explain the reason for the delay.
The law of limitation is founded on public policy.
