Assessee granted extension in appeal deadline due to medical reasons, awarded costs and fees

The Allahabad High Court allowed revisions in a case where an assessee's appeal was dismissed as time-barred. The court found that the assessee had sufficient cause for the delay in filing the appeal due to medical reasons supported by a certificate. The assessee was granted costs of Rs. 200, and the Standing Counsel was awarded a fee of Rs. 100.

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The judgment by the Allahabad High Court in 1979 (9) TMI 198 dealt with a case where an assessee's appeal was dismissed as time-barred. The assessee filed an application under Section 5 of the Limitation Act, supported by a medical certificate due to low blood pressure. The court held that the assessee had a sufficient cause for the delay in filing the appeal, as he was acting in good faith based on medical advice. The revisions were allowed, and the assessee was granted costs of Rs. 200 and the Standing Counsel was granted a fee of Rs. 100.

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