Sufficient reasons for delay in Appeal filing: Kerala HC condones delay

Thirunalloor Service Co-Operative Bank Ltd. Vs ITO (Kerala High Court)

In the case of Thirunalloor Service Co-Operative Bank Ltd. vs. Income Tax Officer (ITO), the Kerala High Court addressed the issue of condonation of delay in filing an appeal under the Income Tax Act, 1961. Here’s a detailed summary of the case and its implications:

Case Background

Thirunalloor Service Co-Operative Bank Ltd. (referred to as the petitioner) filed an appeal (Ext.P3) against an assessment order (Ext.P1) issued by the Income Tax Officer (ITO) under S

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