Manindra Land and Building Corpn. Ltd. v. Bhutnath Banerjee (AIR 1964 SC 1336 Mata Din v. A. Narayanan
3 SCC 545Reported decision1985#912 most cited
What is Manindra Land and Building Corpn. Ltd. v. Bhutnath Banerjee (AIR 1964 SC 1336 Mata Din v. A. Narayanan authority for?
When considering an application for condonation of delay, the court must examine whether the mistake causing the delay was bona fide or merely a device to cover an ulterior purpose, guiding the exercise of its discretion.
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judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2012 to 2025.
Also referred to as
Manindra Land and Building Corpn. Ltd. v. Bhutnath Banerjee · AIR 1964 SC 1336 · condonation of delay · sufficient cause · bona fide mistake · ulterior purpose · delay in filing appeal · Section 143 Income Tax Act · Section 144 Income Tax Act · Section 154 Income Tax Act · Income Tax appeals · court's discretion
