28 results for “condonation of delay”+ Section 32(1)clear
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In the result, appeals filed by the assessee are dismissed
Bench: Shri Inturi Rama Rao, Am & Shri Manu Kumar Giri, Jm
condonation of delay under Section 5 of the Limitation Act, the courts do not enjoy unlimited and unbridled discretionary powers. All discretionary powers, especially judicial powers, have to be exercised within reasonable bounds, known to the law. The discretion has to be exercised in a systematic manner informed by reason. Whims or fancies; prejudices or predilections cannot and should