https://www.taxtmi.com/caselaws?id=18980 The court set aside the rejection of the application seeking condonation of delay under section 264 of the Income-tax Act, 1961. Emphasizing a liberal approach in condoning delays, the judge directed the authorities to reconsider the application, considering factors such as the petitioner's conduct and the need for a thorough examination of the case. The petition was disposed of without cost orders, and any security amount was to be refunded to the petitioner after verification. The focus was on procedural fairness and the importance of a comprehensive review before making a decision. en-us Tue, 14 Feb 1995 00:00:00 +0530 Tue, 03 Nov 2009 12:01:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=18980 The court set aside the rejection of the application seeking condonation of delay under section 264 of the Income-tax Act, 1961. Emphasizing a liberal approach in condoning delays, the judge directed the authorities to reconsider the application, considering factors such as the petitioner's conduct and the need for a thorough examination of the case. The petition was disposed of without cost orders, and any security amount was to be refunded to the petitioner after verification. The focus was on procedural fairness and the importance of a comprehensive review before making a decision. Case-Laws Income Tax Tue, 14 Feb 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=18980