https://www.taxtmi.com/caselaws?id=16257 The court allowed the application, condoning the delay in filing the petition under section 256(2) of the Income-tax Act, 1961. The court emphasized the significance of the change in law brought about by the introduction of the Limitation Act, 1963, and considered the reliance of litigants on legal advice in legal battles. The delay of about 25 days was attributed to the personal inability of counsel, with no gross negligence found. The court adopted a justice-oriented approach, ensuring the petitioner was not deprived of adjudication on merits, and avoided a rigid stance in condoning delays. en-us Fri, 09 Oct 1998 00:00:00 +0530 Fri, 04 Sep 2009 17:14:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16257 The court allowed the application, condoning the delay in filing the petition under section 256(2) of the Income-tax Act, 1961. The court emphasized the significance of the change in law brought about by the introduction of the Limitation Act, 1963, and considered the reliance of litigants on legal advice in legal battles. The delay of about 25 days was attributed to the personal inability of counsel, with no gross negligence found. The court adopted a justice-oriented approach, ensuring the petitioner was not deprived of adjudication on merits, and avoided a rigid stance in condoning delays. Case-Laws Income Tax Fri, 09 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16257