https://www.taxtmi.com/caselaws?id=277226 The appeal was dismissed by the High Court of Madras due to being barred by limitation. The appellant argued that the order lacked jurisdiction and was erroneous on the merits. The Court held that the Division Bench had the authority to review the delay issue even after admission by a single judge. Emphasizing the importance of addressing limitation issues early to avoid wastage of resources, the Court found the appellant failed to prove sufficient cause for the delay under the Indian Limitation Act. Consequently, the appeal was dismissed with costs. en-us Sat, 03 Nov 1917 00:00:00 +0530 Thu, 29 Nov 2018 13:22:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277226 The appeal was dismissed by the High Court of Madras due to being barred by limitation. The appellant argued that the order lacked jurisdiction and was erroneous on the merits. The Court held that the Division Bench had the authority to review the delay issue even after admission by a single judge. Emphasizing the importance of addressing limitation issues early to avoid wastage of resources, the Court found the appellant failed to prove sufficient cause for the delay under the Indian Limitation Act. Consequently, the appeal was dismissed with costs. Case-Laws Income Tax Sat, 03 Nov 1917 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277226