https://www.taxtmi.com/caselaws?id=753266 Limitation law requires dismissal of proceedings filed beyond time under Section 3, subject only to statutory exceptions such as Section 5. Condonation of delay under Section 5 depends on sufficient cause, meaning a bona fide, adequate and convincing explanation showing due diligence; it cannot rest on sympathy, equity, parity, or the merits of the underlying dispute. Applying that standard, an extraordinarily long delay with no satisfactory explanation and no demonstrated diligence justified refusal to condone. The High Court's discretionary decision was therefore upheld. en-us Mon, 08 Apr 2024 00:00:00 +0530 Wed, 29 May 2024 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753266 Limitation law requires dismissal of proceedings filed beyond time under Section 3, subject only to statutory exceptions such as Section 5. Condonation of delay under Section 5 depends on sufficient cause, meaning a bona fide, adequate and convincing explanation showing due diligence; it cannot rest on sympathy, equity, parity, or the merits of the underlying dispute. Applying that standard, an extraordinarily long delay with no satisfactory explanation and no demonstrated diligence justified refusal to condone. The High Court's discretionary decision was therefore upheld. Case-Laws Indian Laws Mon, 08 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753266