https://www.taxtmi.com/caselaws?id=287699 A four-month delay in filing a reference application was treated as capable of condonation where the explanation was found plausible and bona fide. The governing principle is that "sufficient cause" under the Limitation Act must receive a liberal construction, particularly when the delay is short, so that substantial justice is not defeated by a technical approach. Condonation remains fact-specific and turns on whether the applicant acted with due care and caution and whether the delay occurred beyond its control. On that basis, the delay was sufficiently explained and should have been condoned. en-us Mon, 04 Nov 2019 00:00:00 +0530 Tue, 28 Apr 2020 12:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=287699 A four-month delay in filing a reference application was treated as capable of condonation where the explanation was found plausible and bona fide. The governing principle is that "sufficient cause" under the Limitation Act must receive a liberal construction, particularly when the delay is short, so that substantial justice is not defeated by a technical approach. Condonation remains fact-specific and turns on whether the applicant acted with due care and caution and whether the delay occurred beyond its control. On that basis, the delay was sufficiently explained and should have been condoned. Case-Laws Indian Laws Mon, 04 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=287699