https://www.taxtmi.com/caselaws?id=168181 SC allowed the appeal, set aside the Division Bench order of the HC, and dismissed the application for condonation of delay. The HC erred in miscalculating the delay, failing to consider the detailed reply opposing condonation, and accepting misleading averments; it also overlooked evidence showing respondents had prior knowledge and legal representation. Finding the respondents' explanations prima facie false and that judicial parameters under Section 5 were ignored, SC held condonation of more than four years' delay unjustified and refused to remit the matter for fresh consideration. en-us Fri, 26 Feb 2010 00:00:00 +0530 Mon, 01 Sep 2025 10:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168181 SC allowed the appeal, set aside the Division Bench order of the HC, and dismissed the application for condonation of delay. The HC erred in miscalculating the delay, failing to consider the detailed reply opposing condonation, and accepting misleading averments; it also overlooked evidence showing respondents had prior knowledge and legal representation. Finding the respondents' explanations prima facie false and that judicial parameters under Section 5 were ignored, SC held condonation of more than four years' delay unjustified and refused to remit the matter for fresh consideration. Case-Laws Indian Laws Fri, 26 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168181