#medical grounds

ITAT Bangalore has ruled that a valid medical certificate constitutes sufficient cause to condone an 84-day delay in filing an income tax appeal, rejecting technical dismissal on procedural grounds. This sets a clear precedent for taxpayers facing genuine health-related obstacles, reinforcing liberal interpretation of limitation periods in tax litigation.

ITAT Delhi has ruled that when an assessee submits credible medical grounds for delay in filing an appeal and the Revenue fails to rebut them, the tribunal must condone the delay to uphold substantive justice. This sets a critical precedent for taxpayers facing health-related procedural setbacks, reinforcing that technical defaults cannot override legitimate humanitarian concerns under the Income Tax Act.

Madras HC holds that undue delay in deciding a life convict’s medical representation for premature release under Rule 631 of TN Prison Rules 2024 violates natural justice under Article 21. The court directs prison authorities to decide within four weeks, emphasizing procedural fairness for inmates with severe disabilities.

MP High Court directs Bank of India to adjudicate transfer requests on spouse and medical grounds within 30 days, emphasizing compliance with its own policy under Article 226. The ruling reinforces administrative fairness in employment transfers, particularly for employees facing critical family medical emergencies.

CAT Srinagar directs authorities to prioritize medical conditions and family circumstances in transfer decisions, reinforcing natural justice in service law. The ruling mandates a three-week timeline for reconsideration, setting a precedent for employee welfare in administrative actions.

The Punjab & Haryana High Court ruled that courts retain discretion under Section 483 of the BNSS to grant interim bail on medical grounds, even in NDPS Act cases, where the accused's presence is critical for caregiving. This holding clarifies that Section 37's stringent bail conditions do not override humanitarian considerations, setting a precedent for balancing statutory restrictions with constitutional rights under Article 21.