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    <title>Appeal Denied: Assessee&#039;s Three-Year Delay u/s 156 Notice Lacks Sufficient Cause for Condonation.</title>
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    <description>Condonation of delay in filing of appeal - delay of 3 years - Notice of demand u/s 156 - assessee could not demonstrate that, it was prevented by sufficient cause, in filing this appeal within the time stipulated under the Act. - AT</description>
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      <description>Condonation of delay in filing of appeal - delay of 3 years - Notice of demand u/s 156 - assessee could not demonstrate that, it was prevented by sufficient cause, in filing this appeal within the time stipulated under the Act. - AT</description>
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