M/S MERIDIAN PROMOTERS (P) lTD., vs. DEPUTY COMMISSIONER OF INCOME TAX

In the result, the Appeal is allowed and the order, dated 26

Bench: The Commissioner Of Income Tax (Appeal) In Ita.No.0782/Cc-2,Vizag/Cit(A)-

Section 5 of the Limitation Act. The concept of such a liberal approach cannot be equated with doing injustice to the other party. The Court cannot condone delay in a case, where the Court concludes that there is no justification for the delay. The discretion has to be exercised within the MSRM, J & JUD,J ITTA_157_2019 6 reasonable

THE PR.COMMISSIONER OF INCOME TAX vs. SRI KOUNDINYA EDUCATIONAL SOCIETY