Smt.Nimmi K. Chhabria, Mumbai vs Dcit Central Circle-47, Mumbai on 30 July, 2019
In the case of Subhash Malik vs. CIT (supra), the Hon'ble
Allahabad High Court has held that Rules of limitation are not meant to
destroy the rights of the parties rather the idea is that every legal remedy must
be kept alive for a fix period of time, therefore, the court's discretion should be
exercised in favour of the hearing and not to shut out hearing.