https://www.taxtmi.com/caselaws?id=39117 The High Court found that the Tribunal erred in rejecting the appeal as time-barred. The Court emphasized the importance of procedural rules facilitating justice and held that the Tribunal should have exercised discretion to condone the delay caused by unusual postal delay. Referencing relevant case law, the Court concluded that the Tribunal's order was incorrect in law and awarded costs to the assessee. en-us Thu, 04 Dec 1975 00:00:00 +0530 Tue, 13 Apr 2010 10:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39117 The High Court found that the Tribunal erred in rejecting the appeal as time-barred. The Court emphasized the importance of procedural rules facilitating justice and held that the Tribunal should have exercised discretion to condone the delay caused by unusual postal delay. Referencing relevant case law, the Court concluded that the Tribunal's order was incorrect in law and awarded costs to the assessee. Case-Laws Income Tax Thu, 04 Dec 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39117