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Corporate TaxArticle·17 September 2026

Calcutta HC says Inordinate Delay Requires a Credible Explanation

By J the App

Executive Summary

The Revenue received the impugned order in July 2021 but filed its Section 260A appeal only in December 2025. The Court held that administrative workload, voluminous records and general difficulties during the pandemic could not explain the substantial unexplained delay, particularly after the Covid limitation extension was taken into account.

Domain | DT | Corporate Tax

The Position

Section 260A(2)(a) o...

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