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of <h1>Court affirms dismissal of tax revision case due to appeal delay, emphasizes need for credible explanations</h1> The High Court of Madras upheld the Tribunal's decision in dismissing a tax revision case due to an unexplained delay in filing the appeal. The court ... - The High Court of Madras dismissed a tax revision case where the Tribunal refused to condone a delay in filing an appeal due to lack of acceptable explanation for the delay. The court upheld the Tribunal's decision, emphasizing the need for a palpably acceptable and reasonably believable explanation for delays in legal proceedings.
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