RAM BHAROSE SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed for Statistical purposes as indicated above

200 (SC?) in support. 3. Power to condone delay must be exercised liberally: It is submitted that the settled judicial view is that the decision to condone delay should be exercised liberally. Such matter should be judged broadly and not in a pedantic manner. The Apex Court has again & again reiterated that the expression “sufficient cause” should receive a liberal