1983 (10) TMI 294

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....decision of this High Court in ITR No. 444 of 1978 which decision was given on 7-10-1981. 2. The prescribed period of limitation for filing such a petition is sixth days. It is the case of the applicant that there is a delay of 54 days which is sought to be condoned. As against the prescribed period of limitation, the period of delay sought to be condoned is comparatively large. 3. However, even....

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....e are conscious that in the decision in ITR No. 444 of 1978 a large amount was involved but the merit of the decision or the importance of the proceeding or the stake involved can hardly have any relevance on the question of condonation of delay. 4. We have also ascertained as a matter of practice and rules that as far as the Original Side is concerned it was unnecessary for the applicant to have....