Binod Bihari Singh v. Union of India
1 SCC 572Reported decision1993#5394 most cited
What is Binod Bihari Singh v. Union of India authority for?
The requirement to explain each day's delay in filing an appeal must be interpreted pragmatically and with common sense, not pedantically. Refusing to condone delay can lead to a grave miscarriage of justice.
21
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2026.
Also referred to as
Binod Bihari Singh v. Union of India · 1 SCC 572 · delay in filing appeal · condonation of delay · Section 249(3) · miscarriage of justice · rational commonsense pragmatic manner · limitation period · ITAT appeal delay · Supreme Court
Issues it is cited on
Judgments citing Binod Bihari Singh v. Union of India
Showing 1–20 of 21 · Page 1 of 2