https://www.taxtmi.com/caselaws?id=40328 Section 5 of the Limitation Act requires a liberal and pragmatic construction of "sufficient cause", especially where the delay is only a few days and the applicant's conduct shows no mala fides. On those facts, the short seven-day delay, the intervening vacation period, and the prompt filing after recovery supported condonation, while the revisional court should have corrected the appellate court's unduly strict refusal. The refusal to condone was therefore unsustainable, and the matter was restored for decision on merits. en-us Fri, 20 Jul 2001 00:00:00 +0530 Fri, 03 Oct 2025 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40328 Section 5 of the Limitation Act requires a liberal and pragmatic construction of "sufficient cause", especially where the delay is only a few days and the applicant's conduct shows no mala fides. On those facts, the short seven-day delay, the intervening vacation period, and the prompt filing after recovery supported condonation, while the revisional court should have corrected the appellate court's unduly strict refusal. The refusal to condone was therefore unsustainable, and the matter was restored for decision on merits. Case-Laws Income Tax Fri, 20 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40328