TMI Blog2014 (12) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... rginal and the Department is serious in pursuing the matter at the earliest point of time. We are not commenting on the plea of frequent power cuts, which factor need not be questioned, as it is apparent that we are suffering from shortage of power for a long number of years. We find that the Tribunal was not justified in dismissing the application on the plea of delay of 23 days. - Following deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... denies justice without considering the judgment of the apex court in the case of Collector, Land Acquisition, Anantnag vs. Mst.Katiji, (1987) 28 ELT 185 and several other decisions of the apex court, which had held that liberal approach should be made while dealing with condonation of delay petition? 2. Is the Tribunal right in dismissing the petition for condonation of delay when it is a settl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... power for a long number of years. We find that the Tribunal was not justified in dismissing the application on the plea of delay of 23 days. 4. In the decision of the Supreme Court in the case of The Collector, Land Acquisition v. Katiji, [1987] 167 ITR 471 (SC), it has been held as under: The expression 'sufficient cause' employed by the Legislature is adequately elastic to enable ..... X X X X Extracts X X X X X X X X Extracts X X X X
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