https://www.taxtmi.com/caselaws?id=19745 Delay in filing a revision petition may be condoned where sufficient cause is shown and the revisional court exercises discretion to advance justice rather than defeat the matter on a technical objection. An interim direction to release seized money on furnishing a bank guarantee was also treated as a valid exercise of jurisdiction where the affected party's interest was safeguarded by an undertaking to comply with the final order and to return the amount with interest if required. On these principles, the challenge to the revisional order failed. en-us Fri, 22 Apr 1994 00:00:00 +0530 Mon, 09 Nov 2009 13:48:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19745 Delay in filing a revision petition may be condoned where sufficient cause is shown and the revisional court exercises discretion to advance justice rather than defeat the matter on a technical objection. An interim direction to release seized money on furnishing a bank guarantee was also treated as a valid exercise of jurisdiction where the affected party's interest was safeguarded by an undertaking to comply with the final order and to return the amount with interest if required. On these principles, the challenge to the revisional order failed. Case-Laws Income Tax Fri, 22 Apr 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19745