https://www.taxtmi.com/caselaws?id=250643 The High Court dismissed the appeal under Section 260A of the Income Tax Act due to a delay of 715 days, as the reasons provided by the appellant, including family deaths and medical treatment, were deemed insufficient to condone the delay. The court emphasized the importance of demonstrating "sufficient cause" for condonation of delay and highlighted the need for a detailed explanation of the circumstances leading to the delay. The judgment underscored the individualistic nature of assessing sufficient cause and the balance between substantial justice and technical considerations in such cases. en-us Fri, 04 Jul 2014 00:00:00 +0530 Thu, 21 Aug 2014 07:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250643 The High Court dismissed the appeal under Section 260A of the Income Tax Act due to a delay of 715 days, as the reasons provided by the appellant, including family deaths and medical treatment, were deemed insufficient to condone the delay. The court emphasized the importance of demonstrating "sufficient cause" for condonation of delay and highlighted the need for a detailed explanation of the circumstances leading to the delay. The judgment underscored the individualistic nature of assessing sufficient cause and the balance between substantial justice and technical considerations in such cases. Case-Laws Income Tax Fri, 04 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250643