https://www.taxtmi.com/caselaws?id=10751 The court dismissed the application for condonation of delay under section 5 of the Limitation Act, emphasizing the need for a more efficient system within the Department to eliminate delays. The court criticized the lack of structured explanations for delays and highlighted the absence of accountability. No costs were imposed on the parties, with the court directing relevant authorities to implement a more effective filing system to ensure timely appeals and address systemic delays. en-us Mon, 12 Sep 2005 00:00:00 +0530 Fri, 24 Jul 2009 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10751 The court dismissed the application for condonation of delay under section 5 of the Limitation Act, emphasizing the need for a more efficient system within the Department to eliminate delays. The court criticized the lack of structured explanations for delays and highlighted the absence of accountability. No costs were imposed on the parties, with the court directing relevant authorities to implement a more effective filing system to ensure timely appeals and address systemic delays. Case-Laws Income Tax Mon, 12 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10751