https://www.taxtmi.com/caselaws?id=296403 Delay in filing a restoration application under Section 5 of the Limitation Act, 1963 may be condoned where the applicant shows sufficient cause and the record does not disclose negligence or total inaction. The Delhi High Court accepted explanations based on continued follow-up by the department, resignation of previous counsel, inspection of the record by new counsel, and procurement of certified copies and affidavits before refiling. Applying a liberal approach to restoration matters, it found the delay sufficiently explained, set aside the refusal to condone delay, and directed the restoration application to be decided on merits. en-us Tue, 04 Aug 1998 00:00:00 +0530 Mon, 19 Jul 2021 13:22:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=296403 Delay in filing a restoration application under Section 5 of the Limitation Act, 1963 may be condoned where the applicant shows sufficient cause and the record does not disclose negligence or total inaction. The Delhi High Court accepted explanations based on continued follow-up by the department, resignation of previous counsel, inspection of the record by new counsel, and procurement of certified copies and affidavits before refiling. Applying a liberal approach to restoration matters, it found the delay sufficiently explained, set aside the refusal to condone delay, and directed the restoration application to be decided on merits. Case-Laws Indian Laws Tue, 04 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=296403