Condonation of delay in filing an application for special leave to appeal before the High Court. The...

Condonation of delay in filing an application for special leave to appeal before the High Court. The applicant, an Assistant Commissioner of Income Tax, sought condonation of a 480-day delay in challenging a Magistrate's order dismissing a complaint u/ss 277 and 277A of the Income Tax Act and acquitting the accused. The delay arose due to the applicant's bona fide belief that the remedy against the impugned order was through a revision before the Sessions Court. Once objections were raised, the applicant promptly filed an appeal before the High Court, even while the revision was pending. The court held that the applicant had disclosed sufficient cause for the delay, considering the bona fide belief, diligent prosecution, and the fact that t..... .....

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