J & K and Ladakh High Court dismissed writ as reason given for the condonation of delay in filing appeal is not substantiated in Jatinder Singh vs. Union Territory of Jammu & Kashmir. (2024) 23 CENTAX 127

Where reasons given by petitioners-assessees for seeking condonation of delay were only an ipsi dixit of petitioners-assessees, therefore, it did not bring these petitions within exceptional circumstances; all these writ petitions were found to be without merit.