1979 (9) TMI 198

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....ed revisions arising out of common order. The only question that arises for consideration is whether in the circumstances of the case dismissal of the assessee's appeal as barred by time was in accordance with law. It has been found that the assessment order was served on 7th August, 1969 and the appeals were filed on 23rd September. The limitation for filing appeal being 30 days it was barred....

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....Section 5 of the Limitation Act. The word sufficient cause has been interpreted to mean cause which is bona fide and that which is done in good faith is bona fide. There being no dispute that the assessee was suffering from low blood pressure and was advised not to move, he was obviously prevented from sufficient cause as he was acting under medical advice. His immobility during 4-9-1969 to 22-9-1....