2001 (7) TMI 117 - SC - Income Tax

Extract:
.......ns, we set aside the impugned order of the High Court as well as that of the Civil Judge, Amalner (the appellate court), condone the delay of seven days in filing the appeal, restore the appeal to the file of the civil judge and direct the learned Civil Judge, Amalner, to decide the appeal on the merits. The appeal is accordingly allowed. No costs.