https://www.taxtmi.com/caselaws?id=311278 Delay in filing a special appeal can be condoned under Section 5 of the Limitation Act only where sufficient cause is shown by material explaining the entire delay. Mere reference to internal permissions and filing steps was held inadequate because a liberal approach cannot substitute for a factual foundation, and limitation confers valuable rights on the opposite party. In the absence of any satisfactory explanation for the 225-day delay, the application for condonation was rejected and the special appeal consequently failed. en-us Fri, 18 Jan 2002 00:00:00 +0530 Sat, 16 Dec 2023 13:02:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311278 Delay in filing a special appeal can be condoned under Section 5 of the Limitation Act only where sufficient cause is shown by material explaining the entire delay. Mere reference to internal permissions and filing steps was held inadequate because a liberal approach cannot substitute for a factual foundation, and limitation confers valuable rights on the opposite party. In the absence of any satisfactory explanation for the 225-day delay, the application for condonation was rejected and the special appeal consequently failed. Case-Laws Indian Laws Fri, 18 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311278