https://www.taxtmi.com/caselaws?id=25224 A second review application sought condonation of 164 days' delay under section 5 of the Limitation Act, but the explanation offered was unsupported by the record and did not show sufficient cause for filing within time. The Court also found the application procedurally defective. Delay was therefore not condoned and the application was rejected. en-us Mon, 21 Mar 1988 00:00:00 +0530 Wed, 27 Jan 2010 12:28:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25224 A second review application sought condonation of 164 days' delay under section 5 of the Limitation Act, but the explanation offered was unsupported by the record and did not show sufficient cause for filing within time. The Court also found the application procedurally defective. Delay was therefore not condoned and the application was rejected. Case-Laws Income Tax Mon, 21 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25224