TMI Blog1967 (7) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... at no sufficient cause was shown to excuse the delay in filing the appeals. The assessment orders were received by the assessees on different dates in April, 1959, and in one case in May, 1959. They filed writ petitions on April 25 directed against these orders except in one case in which the date of filing was May 26, 1959. This Court disposed of the writ petitions on April 26, 1962, except one o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The test is not whether in law the other remedy prosecuted is legally correct and justifiable. There may however be cases where, ex facie, the remedy chosen by the assessee is unjustified and may show lack of bona fides. These are not such cases. There are no circumstances or facts in these cases to assume that when the assessees invoked Article 226 of the Constitution and sought the assistance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Apparently, they were waiting for copies of the orders of the High Court in the writ petitions. The long delay, we are inclined to think, in filing the appeals was more due to the time taken by the pendency of the writ petitions in this Court. We are of opinion that, on the facts and circumstances of these cases, the delay ought to have been condoned. The petitions are allowed. The orders of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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