35 results for “condonation of delay”+ Section 114clear
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Bench: Dr. M. L. Meena & Shri Anikesh Banerjeei.T.A. No. 123/Pan/2018 Assessment Year: 2001-02
114 (SC) held that the Court should adopt pragmatic approach. The distinction must be made between a case where there is inordinate and a case where the delay is of a few days. In the former case, the consideration of prejudice to the other party will be a relevant factor so the case call for more cautious approach