94 results for “condonation of delay”+ Section 133(6)clear
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In the result both the appeals filed by the assessee are allowed
Bench: Shri Prashant Maharishi
Section 5 of the Limitation Act does not say that such discretion can be exercised only if the delay is within a certain limit. Length of delay is no matter, acceptability of the explanation is the criterion. The criterion for condoning the delay is sufficiency of reason and not the length of the delay. 131. The decisive factor