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    <title>2023 (11) TMI 670 - KERALA HIGH COURT</title>
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    <description>Kerala HC dismissed application for condonation of delay in filing review petitions after 288 days. Court held that &quot;sufficient cause&quot; under Section 5 of Limitation Act requires party to show they were not negligent and acted bona fide. Power of attorney holder&#039;s claim of asthmatic complaints without supporting materials was insufficient. Court emphasized that limitation law must be applied rigorously despite harsh effects, and discretionary relief cannot be granted on equitable grounds alone when statutory mandate exists. Review petitioners failed to establish sufficient cause, showing lack of bona fides.</description>
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    <pubDate>Mon, 06 Nov 2023 00:00:00 +0530</pubDate>
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      <title>2023 (11) TMI 670 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=445779</link>
      <description>Kerala HC dismissed application for condonation of delay in filing review petitions after 288 days. Court held that &quot;sufficient cause&quot; under Section 5 of Limitation Act requires party to show they were not negligent and acted bona fide. Power of attorney holder&#039;s claim of asthmatic complaints without supporting materials was insufficient. Court emphasized that limitation law must be applied rigorously despite harsh effects, and discretionary relief cannot be granted on equitable grounds alone when statutory mandate exists. Review petitioners failed to establish sufficient cause, showing lack of bona fides.</description>
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      <pubDate>Mon, 06 Nov 2023 00:00:00 +0530</pubDate>
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