https://www.taxtmi.com/caselaws?id=28069 Delay condonation turns on the facts of each case, and a mistaken remedy pursued without due care and attention does not by itself amount to sufficient cause. The Court noted that the assessee first pursued rectification proceedings under section 35 of the Indian Income-tax Act, 1922, and filed the appeal only after that attempt failed, but the rectification application was misconceived on the facts. A counsel's mistake is not automatically enough for condonation; the decisive question is whether the proceedings were prosecuted with reasonable care and attention. On these facts, no error of law was shown in the Tribunal's refusal to condone the 520-day delay. en-us Thu, 13 Jan 1983 00:00:00 +0530 Wed, 17 Feb 2010 18:00:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=28069 Delay condonation turns on the facts of each case, and a mistaken remedy pursued without due care and attention does not by itself amount to sufficient cause. The Court noted that the assessee first pursued rectification proceedings under section 35 of the Indian Income-tax Act, 1922, and filed the appeal only after that attempt failed, but the rectification application was misconceived on the facts. A counsel's mistake is not automatically enough for condonation; the decisive question is whether the proceedings were prosecuted with reasonable care and attention. On these facts, no error of law was shown in the Tribunal's refusal to condone the 520-day delay. Case-Laws Income Tax Thu, 13 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=28069