83 results for “condonation of delay”+ Section 9clear
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In the result, both the appeals ITA Nos
Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh
9. It is well established principle of law that the substantial justice cannot be denied on technical aberrations. The object of prescribing procedure is to advance the cause of justice. In an adversial justice system like ours, no party should ordinarily be denied the opportunity of participating in the process of justice dispensation. Justice is the goal of jurisprudence