https://www.taxtmi.com/caselaws?id=216657 The court allowed the applications for condonation of delay under Section 5 of the Limitation Act, 1963. The Revenue's appeal was remitted to the High Court for fresh disposal, considering an amendment in Section 260A of the Income-tax Act. The court acknowledged bureaucratic delays and accepted the reasons provided by the applicant as sufficient cause for the delay. Judicial precedents emphasizing a liberal approach towards condonation of delay were considered. Ultimately, the delay of 290/287 days in filing the appeals was condoned, and the miscellaneous cases were allowed. en-us Fri, 27 May 2011 00:00:00 +0530 Mon, 17 Sep 2012 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216657 The court allowed the applications for condonation of delay under Section 5 of the Limitation Act, 1963. The Revenue's appeal was remitted to the High Court for fresh disposal, considering an amendment in Section 260A of the Income-tax Act. The court acknowledged bureaucratic delays and accepted the reasons provided by the applicant as sufficient cause for the delay. Judicial precedents emphasizing a liberal approach towards condonation of delay were considered. Ultimately, the delay of 290/287 days in filing the appeals was condoned, and the miscellaneous cases were allowed. Case-Laws Income Tax Fri, 27 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216657