https://www.taxtmi.com/caselaws?id=794524 Delay in filing an appeal against an intimation under section 143(1) was condoned because the explanation showed sufficient cause, with the period spent in rectification proceedings treated as a valid reason and the liberal approach to substantial justice applied. The first appellate authority's order rejecting the matter on limitation was set aside and the appeal was restored for decision on merits. Once the main appeal was revived, the connected challenge to the rectification order under section 154 ceased to have independent practical survival and was dismissed as infructuous. en-us Mon, 29 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794524 Delay in filing an appeal against an intimation under section 143(1) was condoned because the explanation showed sufficient cause, with the period spent in rectification proceedings treated as a valid reason and the liberal approach to substantial justice applied. The first appellate authority's order rejecting the matter on limitation was set aside and the appeal was restored for decision on merits. Once the main appeal was revived, the connected challenge to the rectification order under section 154 ceased to have independent practical survival and was dismissed as infructuous. Case-Laws Income Tax Mon, 29 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794524