NARENDER KUMAR JAIN,RISHIKESH vs. THE INCOME TAX, CIRCLE-1(4)(1), RISHIKESH

In the result, the Appeal of the Assessee is allowed for statistical purpose

Bench: Dr. B.R.R. Kumar & Sh. Yogesh Kumar U.S.Assessment Year: 2015-16

condone delay would result in foreclosing a suitor from putting forth his cause. There is no presumption that delay in approaching the court is always deliberate. This Court has held that the words 'sufficient cause' under section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice vide Shakuntala Devi Jain V. Kuntal Kumari

NARENDER KUMAR JAIN,RISHIKESH vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(4)(1), RISHIKESH