https://www.taxtmi.com/caselaws?id=191032 Delay in filing the appeal was condoned because the assessee showed bona fide personal difficulty arising from the death of his mother, and no mala fides or deliberate inaction was indicated. The note applies a liberal approach to condonation where sufficient cause is demonstrated and substantial justice would be defeated by a technical objection. In the ex parte assessment under section 144, the ad hoc disallowance of expenses made on estimate was moderated after considering the material already accepted at first appellate stage, and the estimate was reduced from 10% to 8%, granting partial relief to the assessee. en-us Wed, 06 Jan 2016 00:00:00 +0530 Sat, 18 Mar 2017 11:23:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191032 Delay in filing the appeal was condoned because the assessee showed bona fide personal difficulty arising from the death of his mother, and no mala fides or deliberate inaction was indicated. The note applies a liberal approach to condonation where sufficient cause is demonstrated and substantial justice would be defeated by a technical objection. In the ex parte assessment under section 144, the ad hoc disallowance of expenses made on estimate was moderated after considering the material already accepted at first appellate stage, and the estimate was reduced from 10% to 8%, granting partial relief to the assessee. Case-Laws Income Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191032