https://www.taxtmi.com/caselaws?id=379955 The Tribunal dismissed all appeals of the assessees, emphasizing the importance of timely action, substantial justice, and the need for clear, patent errors for rectification under section 154. The judgment highlighted the liberal interpretation of "sufficient cause" for condonation of delay and the significance of advancing justice over technicalities. en-us Mon, 06 May 2019 00:00:00 +0530 Thu, 09 May 2019 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=379955 The Tribunal dismissed all appeals of the assessees, emphasizing the importance of timely action, substantial justice, and the need for clear, patent errors for rectification under section 154. The judgment highlighted the liberal interpretation of "sufficient cause" for condonation of delay and the significance of advancing justice over technicalities. Case-Laws Income Tax Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=379955