1985 (1) TMI 145

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....se. It was stated that the delay occurred due to the fact that grand father of the two partners and grand uncle of the third partner suffered a serious heart attack while in Ayodhya and all the three partners had to rush there to look after him. The old man Shri Kishanlal Banka ultimately died after ailment of several months. Late Shri Kishanlal Banka suffered a heart attack near about the close o....

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....misunderstanding Form No. 11, they filed Form No. 11 their own, though after a lapse of a few months only. It is argued that the delay was due to sufficient cause and should have been condoned. The departmental representative argued that there was no reasonable/sufficient cause and the delay should not be condoned. 2. We have considered the facts and the rival arguments. The contention of the ass....