https://www.taxtmi.com/caselaws?id=9071 Section 33A(2) required the Commissioner to apply his mind to whether the assessee had shown sufficient cause for filing a revision petition beyond time; refusal of condonation without such consideration was improper. The expression "sufficient cause" had to be construed liberally and pragmatically, especially where the delay arose from the bona fide pursuit of another remedy in the same assessment dispute, and the assessee was not required to file a parallel proceeding merely as a safeguard. The rejection of condonation was therefore unsustainable, and the matter was remitted for reconsideration of delay and the revision petition on the merits of sufficient cause. en-us Tue, 15 Feb 1972 00:00:00 +0530 Fri, 19 Jun 2009 11:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=9071 Section 33A(2) required the Commissioner to apply his mind to whether the assessee had shown sufficient cause for filing a revision petition beyond time; refusal of condonation without such consideration was improper. The expression "sufficient cause" had to be construed liberally and pragmatically, especially where the delay arose from the bona fide pursuit of another remedy in the same assessment dispute, and the assessee was not required to file a parallel proceeding merely as a safeguard. The rejection of condonation was therefore unsustainable, and the matter was remitted for reconsideration of delay and the revision petition on the merits of sufficient cause. Case-Laws Income Tax Tue, 15 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=9071