45 results for “condonation of delay”+ Section 253clear
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The appeals of the assessee are partly allowed
Bench: S/Shri Chandra Poojari, Am & George George K., Jm
253 ITR 798) held as under: “In exercising discretion under section 5 of the Limitation Act the courts should adopt a pragmatic approach. A distinction must be made between a case where the delay is inordinate and a case where the delay is of a few days. Whereas in the former case, the consideration of prejudice to the other side