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    <title>1979 (9) TMI 198 - ALLAHABAD HIGH COURT</title>
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    <description>Medical evidence showing low blood pressure and inability to move during the limitation period constituted sufficient cause for condonation of delay, because acting on medical advice and remaining immobile reflected bona fide conduct and good faith. The revisional authority erred by treating the illness as insufficient merely because it did not disable the assessee from attending to normal duties, and the delay in filing the appeal was therefore liable to be condoned in favour of the assessee.</description>
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    <pubDate>Fri, 21 Sep 1979 00:00:00 +0530</pubDate>
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      <title>1979 (9) TMI 198 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=184813</link>
      <description>Medical evidence showing low blood pressure and inability to move during the limitation period constituted sufficient cause for condonation of delay, because acting on medical advice and remaining immobile reflected bona fide conduct and good faith. The revisional authority erred by treating the illness as insufficient merely because it did not disable the assessee from attending to normal duties, and the delay in filing the appeal was therefore liable to be condoned in favour of the assessee.</description>
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      <pubDate>Fri, 21 Sep 1979 00:00:00 +0530</pubDate>
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