https://www.taxtmi.com/caselaws?id=281303 The Gujarat High Court allowed the application to condone a delay of 696 days in preferring a tax appeal under Section 5 of the Limitation Act. The court considered the circumstances, including the withdrawal of the initial appeal and the dismissal of the review application by the Tribunal, before making the rule absolute. The judgment underscores the importance of adhering to limitation periods and the need for valid reasons for delays in legal proceedings. It serves as a reminder for practitioners and litigants to follow procedural requirements diligently to ensure timely resolution of legal disputes. en-us Fri, 02 Dec 2016 00:00:00 +0530 Thu, 13 Jun 2019 06:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=281303 The Gujarat High Court allowed the application to condone a delay of 696 days in preferring a tax appeal under Section 5 of the Limitation Act. The court considered the circumstances, including the withdrawal of the initial appeal and the dismissal of the review application by the Tribunal, before making the rule absolute. The judgment underscores the importance of adhering to limitation periods and the need for valid reasons for delays in legal proceedings. It serves as a reminder for practitioners and litigants to follow procedural requirements diligently to ensure timely resolution of legal disputes. Case-Laws Customs Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=281303