Condonation of delay - absence of sufficient cause - the fact ...
Parties must prove specific circumstances of incorrect legal advice to justify delay condonation; general claims are insufficient.
February 12, 2020
Case Laws Income Tax AT
Condonation of delay - absence of sufficient cause - the fact that there was lawyer's wrong advice has to be proved by the party seeking condonation of delay; and that the Counsel must disclose the circumstances in which incorrect advice was given and, it is not sufficient to make a perfunctory and general statement that wrong advice was given bonafide.
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