https://www.taxtmi.com/caselaws?id=65657 The appeal by the revenue was dismissed as time-barred due to an 804-day delay in filing. The Tribunal found no sufficient cause for the delay, emphasizing the lack of due diligence and reasonable prudence by the revenue. The Tribunal clarified the interpretation of relevant legal provisions and rules, highlighting that the right of appeal must be exercised within statutory time limits unless sufficient cause for delay is demonstrated. en-us Wed, 29 Oct 1997 00:00:00 +0530 Fri, 18 Feb 2011 12:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=65657 The appeal by the revenue was dismissed as time-barred due to an 804-day delay in filing. The Tribunal found no sufficient cause for the delay, emphasizing the lack of due diligence and reasonable prudence by the revenue. The Tribunal clarified the interpretation of relevant legal provisions and rules, highlighting that the right of appeal must be exercised within statutory time limits unless sufficient cause for delay is demonstrated. Case-Laws Income Tax Wed, 29 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=65657