Court Highlights: Delay in Filing Appeals Shouldn't Unfairly Deny Rights; No Malicious Intent Presumed in Late Filings.
X X X X Extracts X X X X
X X X X Extracts X X X X
....Condonation of delay in filing appeal - Limitation is not intended to destroy the rights of parties. No prudent man would purposely lodge an appeal belatedly, unless and until the person has some mala fide intention to do so.....




TaxTMI
TaxTMI