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Supreme Court of India 2021-09-20 allowed

Commissioner of Income Tax (Exemption) vs Subros Educational Society

Bench: 1 — <UNKNOWN>

In Brief

This Miscellaneous Application concerned a delay in filing an application to restore a review petition that had been dismissed for non-prosecution in an underlying income tax exemption dispute. The Court, exercising its inherent powers under the Constitution, condoned the delay and allowed the application for restoration of the review petition, concluding that substantial justice warranted the condonation in these circumstances.

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Condonation of Delay Review Petition Tax Law Procedural Law

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