No presumption that delay in approaching Court is always deliberate

Thunuguntia Jagan Mohan Rao Vs DCIT (Telangana High Court)

The issue under consideration is whether rejection of application of condonation of delay by the ITAT is justified in law?

High Court states that, it held that there is no presumption that delay in approaching the Court is always deliberate and the words ‘sufficient cause’ under Section 5 of the Limitation Act should receive a liberal construction so as to advance substantial justice. It held that in ev

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