https://www.taxtmi.com/caselaws?id=303414 The court set aside the Tribunal's decision to reject a revisional application due to a 4-1/2 month delay, emphasizing the need for a liberal approach in condoning delays, particularly in cases involving poverty, ignorance, and illiteracy. Criticizing conflicting High Court rulings, the court stressed the binding nature of Supreme Court judgments and the importance of deciding cases on merits rather than technicalities. The court found the Tribunal's refusal to condone the delay to be a jurisdictional error, remanding the matter for a fresh decision based on the merits according to law. en-us Fri, 08 Oct 1993 00:00:00 +0530 Thu, 21 Jul 2022 11:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=303414 The court set aside the Tribunal's decision to reject a revisional application due to a 4-1/2 month delay, emphasizing the need for a liberal approach in condoning delays, particularly in cases involving poverty, ignorance, and illiteracy. Criticizing conflicting High Court rulings, the court stressed the binding nature of Supreme Court judgments and the importance of deciding cases on merits rather than technicalities. The court found the Tribunal's refusal to condone the delay to be a jurisdictional error, remanding the matter for a fresh decision based on the merits according to law. Case-Laws Indian Laws Fri, 08 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=303414