https://www.taxtmi.com/caselaws?id=11539 The court allowed the application for condonation of delay under section 5 of the Limitation Act, 1963, permitting the appeal to be registered for admission despite a delay of 108 days. Emphasizing the principle of "sufficient cause," the court required a comprehensive explanation for the delay, considering the challenges faced by governmental authorities in bureaucratic processes. The judgment highlighted the need to interpret the phrase "within such period" in section 5 and underscored the importance of a pragmatic approach in condoning delays, especially in cases involving public interest. The decision aimed to advance substantial justice while maintaining procedural integrity. en-us Fri, 01 Aug 2003 00:00:00 +0530 Fri, 15 Jan 2010 11:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=11539 The court allowed the application for condonation of delay under section 5 of the Limitation Act, 1963, permitting the appeal to be registered for admission despite a delay of 108 days. Emphasizing the principle of "sufficient cause," the court required a comprehensive explanation for the delay, considering the challenges faced by governmental authorities in bureaucratic processes. The judgment highlighted the need to interpret the phrase "within such period" in section 5 and underscored the importance of a pragmatic approach in condoning delays, especially in cases involving public interest. The decision aimed to advance substantial justice while maintaining procedural integrity. Case-Laws Income Tax Fri, 01 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=11539