https://www.taxtmi.com/caselaws?id=12555 The dominant issue was whether the Tribunal's refusal to condone a five-day delay in the revenue's appeal raised a referable question of law under s. 256 of the Act. The HC held that limitation provisions must be applied with rigour, and once the Tribunal, upon due application of mind, declines condonation for good reasons, the matter remains within discretionary fact-appreciation and ordinarily does not give rise to a question of law merely because another view is possible. Finding no misapplication of legal principles or jurisdictional error in the Tribunal's approach despite the affidavit explaining bona fide human error, the HC declined to direct a reference and dismissed the petition. en-us Tue, 12 Jan 1999 00:00:00 +0530 Thu, 18 Dec 2025 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=12555 The dominant issue was whether the Tribunal's refusal to condone a five-day delay in the revenue's appeal raised a referable question of law under s. 256 of the Act. The HC held that limitation provisions must be applied with rigour, and once the Tribunal, upon due application of mind, declines condonation for good reasons, the matter remains within discretionary fact-appreciation and ordinarily does not give rise to a question of law merely because another view is possible. Finding no misapplication of legal principles or jurisdictional error in the Tribunal's approach despite the affidavit explaining bona fide human error, the HC declined to direct a reference and dismissed the petition. Case-Laws Income Tax Tue, 12 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=12555