Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        1995 (6) TMI 98 - AT - Customs

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Appeal delay condoned for director's health reasons, highlighting humanistic legal approach The majority opinion in the case allowed the condonation of delay in filing the appeal due to the serious health condition of the company director. The ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Appeal delay condoned for director's health reasons, highlighting humanistic legal approach

                            The majority opinion in the case allowed the condonation of delay in filing the appeal due to the serious health condition of the company director. The court emphasized a pragmatic and humanistic approach, citing a Supreme Court precedent supporting a non-pedantic view on condonation of delay. Despite a dissenting view that the reasons provided were insufficient, the delay was ultimately condoned, and the appeal was allowed to proceed. The judgment underscores the importance of balancing legal formalities with considerations of substantial justice, particularly in cases involving human factors like health issues.




                            Issues Involved:
                            1. Condonation of delay in filing the appeal due to the health condition of a company director.
                            2. Adequacy of reasons provided for the delay, including staff shortage and workload.

                            Issue-Wise Detailed Analysis:

                            1. Condonation of Delay in Filing the Appeal Due to Health Condition:

                            The primary contention for condonation of delay was the health condition of Shri Shankar Swamy, the remaining Director of the appellant company. The appeal was delayed by 41 days, which the appellant attributed to Shri Swamy's serious health issues. He underwent bypass surgery and was under medical treatment from 5th September to 8th October 1993, as evidenced by a medical certificate from Dr. Sharad Panday, a cardiovascular surgeon. The certificate indicated that Shri Swamy had "ST segment changes suggestive of Myocardial Ischemia," necessitating bed rest and restricted activity.

                            Majority View (Condonation Allowed):

                            The majority opinion, led by the Member (Judicial) and supported by the third Member (Judicial) on reference, emphasized a pragmatic and humanistic approach. They considered the serious ailment of Shri Swamy, his medical rest, and the subsequent state of health. The court noted that technical considerations should not impede substantial justice. The precedent from the Hon'ble Supreme Court in the case of *Collector, Land Acquisition, Anantnag v. Mst. Katiji and Others* was cited to support a non-pedantic approach to condonation of delay. The learned SDR did not oppose the condonation, further supporting the decision to condone the delay and allow the appeal to proceed.

                            2. Adequacy of Reasons Provided for the Delay:

                            The appellant also cited additional reasons for the delay, including the departure of another director and several technical and service personnel, which left Shri Swamy with the entire burden of the company's affairs. The company also faced multiple Show Cause Notices and had difficulty providing the necessary documents for the appeal due to staff shortages and workload.

                            Dissenting View (Condonation Denied):

                            The Member (Technical) disagreed with the majority, arguing that the reasons provided were insufficient. He noted that the draft appeal was ready by the first week of September 1993, and the appeal could have been filed soon after Shri Swamy resumed work on 15th October 1993. He emphasized that the law cannot await the convenience of the appellants and that they should arrange their affairs to comply with legal requirements. The medical certificate did not indicate any health setbacks after 15th October 1993, and there was no evidence of Shri Swamy's absence from office due to ill health post that date. The delay was thus attributed to negligence rather than bona fide reasons.

                            Final Order:

                            In view of the majority decision, the delay in filing the appeal was condoned. The papers were directed to be placed before the Regular Bench for necessary orders.

                            Conclusion:

                            The judgment highlights the balance between legal formalities and substantial justice, considering human factors like health issues. The majority opinion favored a lenient and pragmatic approach to condonation of delay, while the dissenting opinion stressed strict adherence to procedural timelines and adequacy of reasons. Ultimately, the delay was condoned, allowing the appeal to proceed.
                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found