424 results for “condonation of delay”+ Deductionclear
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In the result, the appeals of the assessee are partly allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
condonation of delay and the Court should adopt a pragmatic approach and the Court should exercise their discretion on the facts of each case keeping in mind that in construing the expression "sufficient cause" the principle of advancing substantial justice is of prime importance and the expression "sufficient cause" should receive a liberal construction. Therefore, this Judgment of the Madras