https://www.taxtmi.com/caselaws?id=84191 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. en-us Thu, 01 Jun 1995 00:00:00 +0530 Wed, 20 Jul 2011 12:42:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84191 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. Case-Laws Customs Thu, 01 Jun 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84191