https://www.taxtmi.com/caselaws?id=300244 A 309-day delay in filing an appeal against an order giving effect to the Tribunal was condoned because the assessee had first pursued rectification under section 154 under a bona fide belief that the apparent mistake in the deduction computation under section 80HHC would be corrected. The Tribunal applied the settled principle that "sufficient cause" must receive a liberal construction to advance substantial justice, especially where there is no mala fide intent or dilatory conduct. The appeal was admitted and directed to be decided on merits. en-us Thu, 25 Feb 2016 00:00:00 +0530 Wed, 19 Jan 2022 08:47:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300244 A 309-day delay in filing an appeal against an order giving effect to the Tribunal was condoned because the assessee had first pursued rectification under section 154 under a bona fide belief that the apparent mistake in the deduction computation under section 80HHC would be corrected. The Tribunal applied the settled principle that "sufficient cause" must receive a liberal construction to advance substantial justice, especially where there is no mala fide intent or dilatory conduct. The appeal was admitted and directed to be decided on merits. Case-Laws Income Tax Thu, 25 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300244