https://www.taxtmi.com/caselaws?id=785797 Appellate authority lacks power to condone delay beyond the statutory 90-day limitation; on that technical basis dismissal for an 88-day delay was correct. The High Court may, however, exercise constitutional writ jurisdiction to relieve time-bar where sufficient cause is explained in the appeal memo; the court accepted medical emergency (mother's cancer) and payment of filing deposit as evidence of bona fide intention, treated the stay as continuing since the stated date, and consequently set aside the impugned order dated 25.06.2015. en-us Thu, 29 Jan 2026 00:00:00 +0530 Sat, 31 Jan 2026 08:55:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=785797 Appellate authority lacks power to condone delay beyond the statutory 90-day limitation; on that technical basis dismissal for an 88-day delay was correct. The High Court may, however, exercise constitutional writ jurisdiction to relieve time-bar where sufficient cause is explained in the appeal memo; the court accepted medical emergency (mother's cancer) and payment of filing deposit as evidence of bona fide intention, treated the stay as continuing since the stated date, and consequently set aside the impugned order dated 25.06.2015. Case-Laws Income Tax Thu, 29 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=785797