Venkatadri Traders Ltd. v. CIT
118 Taxmann 622High Court2001#1304 most cited
What is Venkatadri Traders Ltd. v. CIT authority for?
The principle of 'sufficient cause' for condoning a delay in filing an appeal should be construed liberally, particularly when the assessee would not have gained from the delay or when the delay arose from reasonable grounds like wrong professional advice.
88
judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.
Also referred to as
Venkatadri Traders Ltd. v. CIT · condonation of delay · sufficient cause · reasonable cause · delay in filing appeal · liberal construction · section 253(5) · Madras High Court · 248 ITR 681 · 118 Taxmann 622
Also reported as
248 ITR 681
Sections most often in play
Issues it is cited on
Judgments citing Venkatadri Traders Ltd. v. CIT
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