https://www.taxtmi.com/caselaws?id=2460 The High Court allowed the Revenue's appeal against the Income-tax Appellate Tribunal's decision to dismiss the appeal due to delay in filing. The Court considered the curfew in the city as a "sufficient cause" for the delay, emphasizing a liberal interpretation of the term under the Limitation Act. The High Court set aside the Tribunal's decision, directing it to proceed with hearing the appeal on its merits within three months. No costs were awarded in the case. en-us Thu, 21 Sep 2006 00:00:00 +0530 Thu, 31 Jul 2008 10:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2460 The High Court allowed the Revenue's appeal against the Income-tax Appellate Tribunal's decision to dismiss the appeal due to delay in filing. The Court considered the curfew in the city as a "sufficient cause" for the delay, emphasizing a liberal interpretation of the term under the Limitation Act. The High Court set aside the Tribunal's decision, directing it to proceed with hearing the appeal on its merits within three months. No costs were awarded in the case. Case-Laws Income Tax Thu, 21 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2460