https://www.taxtmi.com/caselaws?id=167542 The application for condonation of delay in presenting the appeal was initially rejected due to insufficient cause shown for the delay. Subsequently, the application for restoration was granted, but the final decision rejected the condonation application. The advocate's bona fide belief about the limitation period was not accepted, and the further application was viewed as an attempt to save limitation in an underhand manner. The application for condonation of delay was ultimately rejected, emphasizing the need for substantive justice over procedural aspects. en-us Sat, 01 Dec 1984 00:00:00 +0530 Tue, 23 Dec 2014 15:30:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167542 The application for condonation of delay in presenting the appeal was initially rejected due to insufficient cause shown for the delay. Subsequently, the application for restoration was granted, but the final decision rejected the condonation application. The advocate's bona fide belief about the limitation period was not accepted, and the further application was viewed as an attempt to save limitation in an underhand manner. The application for condonation of delay was ultimately rejected, emphasizing the need for substantive justice over procedural aspects. Case-Laws Customs Sat, 01 Dec 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167542