TaxTMI 
Court Excuses 550-Day Delay in Appeal Filing, Highlights Flexibility for Litigants Acting in Good Faith.
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....Condination of delay of 550 days in filing appeal – provision is elastic and to assist especially such litigants whose conduct is not vitiated by lack of care or utter negligence or malafides - assessee have paid the tax, therefore, shows that throughout he was acted on legal advice - Delay condoned - HC....