Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2018 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1333 - HC - Income TaxCondonation of delay - miscellaneous application for rectification of certain apparent mistakes - Held that:- On a perusal of the averments made in the memorandum of application, it emerges that subsequent to the passing of the impugned order, the applicant had moved a miscellaneous application for rectification and it was only after such application came to be disposed of, that the applicant has filed the present appeal. It is in these circumstances that a delay of 276 days has occasioned in preferring the tax appeal. Having regard to the submissions advanced by the learned advocates for the respective parties and considering the averments made in the memorandum of application, the court is of the view that the delay caused in filing the tax appeal has been sufficiently explained.
|