https://www.taxtmi.com/caselaws?id=16846 Refusal to condone a long delay in filing an appeal was treated as a factual determination because the Tribunal found the assessee's explanation for condonation under section 5 of the Limitation Act, 1963, was not bona fide on the facts, including the availability of legal assistance and others who could have acted. The Tribunal distinguished the Supreme Court authority relied on by the assessee on its facts. In that setting, the question whether sufficient cause existed for condonation did not give rise to a referable question of law under section 256(2) of the Income-tax Act, 1961, and the reference application was rightly dismissed. en-us Thu, 12 Feb 1998 00:00:00 +0530 Sat, 12 Sep 2009 15:43:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16846 Refusal to condone a long delay in filing an appeal was treated as a factual determination because the Tribunal found the assessee's explanation for condonation under section 5 of the Limitation Act, 1963, was not bona fide on the facts, including the availability of legal assistance and others who could have acted. The Tribunal distinguished the Supreme Court authority relied on by the assessee on its facts. In that setting, the question whether sufficient cause existed for condonation did not give rise to a referable question of law under section 256(2) of the Income-tax Act, 1961, and the reference application was rightly dismissed. Case-Laws Income Tax Thu, 12 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16846