https://www.taxtmi.com/caselaws?id=191032 Bona fide personal difficulty arising from a family bereavement constituted sufficient cause for condoning delayed appeal filing where no deliberate inaction, negligence, or mala fides appeared. In an ex parte assessment under section 144, an estimated ad hoc disallowance of expenses may be moderated where material accepted at the first appellate stage supports partial relief. Applying these principles, the delay was condoned and the expense disallowance was reduced from 10% to 8%, while the assessment was otherwise sustained in part. 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 Bona fide personal difficulty arising from a family bereavement constituted sufficient cause for condoning delayed appeal filing where no deliberate inaction, negligence, or mala fides appeared. In an ex parte assessment under section 144, an estimated ad hoc disallowance of expenses may be moderated where material accepted at the first appellate stage supports partial relief. Applying these principles, the delay was condoned and the expense disallowance was reduced from 10% to 8%, while the assessment was otherwise sustained in part. Case-Laws Income Tax Wed, 06 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191032