https://www.taxtmi.com/caselaws?id=36513 The High Court held that the delay in filing the revision petition challenging the order of the AAC for the assessment year 1975-76 should be condoned. The Court found that the mere pendency of the matter before the Tribunal was not sufficient cause for the delay. Emphasizing the petitioner's prompt approach to the Commissioner after the first Tribunal hearing, the Court ruled that the refusal to condone the delay was not a due exercise of judicial discretion. Quashing the Commissioner's order, the High Court directed the revision petition to be disposed of on merits without imposing any costs. en-us Thu, 13 Nov 1980 00:00:00 +0530 Mon, 22 Mar 2010 17:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36513 The High Court held that the delay in filing the revision petition challenging the order of the AAC for the assessment year 1975-76 should be condoned. The Court found that the mere pendency of the matter before the Tribunal was not sufficient cause for the delay. Emphasizing the petitioner's prompt approach to the Commissioner after the first Tribunal hearing, the Court ruled that the refusal to condone the delay was not a due exercise of judicial discretion. Quashing the Commissioner's order, the High Court directed the revision petition to be disposed of on merits without imposing any costs. Case-Laws Income Tax Thu, 13 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36513