https://www.taxtmi.com/caselaws?id=159023 A liberal construction of "sufficient cause" justified condonation where petitions for later assessment years were filed after mistaken legal advice, with no abandonment, mala fide, or culpable negligence shown, and prompt corrective steps taken once the defect emerged. The Court held that a meritorious claim should not fail on a technicality and excused the delay. It further held that, because the same question of law had already been found referable in the connected matter and the later years arose on identical facts and controversy, the Tribunal was required to refer the stated question of law together with the statement of the case. en-us Tue, 05 Dec 1995 00:00:00 +0530 Wed, 13 Nov 2013 15:35:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159023 A liberal construction of "sufficient cause" justified condonation where petitions for later assessment years were filed after mistaken legal advice, with no abandonment, mala fide, or culpable negligence shown, and prompt corrective steps taken once the defect emerged. The Court held that a meritorious claim should not fail on a technicality and excused the delay. It further held that, because the same question of law had already been found referable in the connected matter and the later years arose on identical facts and controversy, the Tribunal was required to refer the stated question of law together with the statement of the case. Case-Laws VAT and Sales Tax Tue, 05 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159023