2001 (7) TMI 117

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..... 2000, - -
Income Tax
Condonation Of Delay
Judge(s) : SYED SHAH MOHAMMED QUADRI., S. N. PHUKAN A.P. Mayee, Ms. Rucha Mayee and S.V. Tambwekar, Advocates, for the appellant. S.U.K. Sagar, Sanjay V. Kharde and Naresh Kumar, Advocates, for the respondent. ORDER Leave is granted. Heard learned counsel for the parties. This appeal is directed against the order of the High Court of Bombay .....

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..... ness was given as a reason for the delay; it was pointed out that while she was still ill she filed the appeal. For those two reasons the application to condone the delay of seven days in filing the appeal was dismissed. It appears that the fact that during the period from May 1, 1997 to June 1, 1997, the court was in vacation, has escaped the attention of the learned appellate judge. To avert fu .....

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..... that in construing the expression 'sufficient cause", the principle of advancing substantial justice is of prime importance. In our view in this case, the approach of the learned civil judge is wholly erroneous and his order is unsustainable. It is evident that the discretion under section 5 of the Limitation Act is exercised by the civil judge in contravention of the law laid down by thi .....

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