12 results for “condonation of delay”+ Section 13(1)(d)clear
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In the result, both the appeals ITA Nos
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
D), 2024 SCC online SC 489, has observed that the question of limitation is not merely a technical consideration. The rules of limitation are based on the principles of sound public policy and principles of equity, that the length of delay is a relevant matter, which the court must take into consideration while considering whether the delay should be condoned