1967 (7) TMI 112

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....which, agreeing with the Appellate Assistant Commissioner, held that no sufficient cause was shown to excuse the delay in filing the appeals. The assessment orders were received by the assessees on different dates in April, 1959, and in one case in May, 1959. They filed writ petitions on April 25 directed against these orders except in one case in which the date of filing was May 26, 1959. This Co....

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....lecting a particular remedy, the party may have been ill-advised. The test is not whether in law the other remedy prosecuted is legally correct and justifiable. There may however be cases where, ex facie, the remedy chosen by the assessee is unjustified and may show lack of bona fides. These are not such cases. There are no circumstances or facts in these cases to assume that when the assessees in....