2022 (2) TMI 990

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..... pta, Advocates. Respondent Through: Mr. Sanjay Kumar, Advocate. J U D G M E N T MANMOHAN, J (Oral): C.M.No.8883/2022 Exemption allowed, subject to all just exceptions.   Accordingly, the application stands disposed of. W.P.(C) 3071/2022 1. Present writ petition has been filed challenging the order dated 27th March, 2021 passed by Commissioner of Income Tax (International Taxation) -2 .....

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..... itioner meticulously pursued the said appeal until June, 2019. 3. Learned Counsel for the Petitioner states that the Petitioner came to know that the said appeal is not maintainable as the Petitioner had not paid the tax determined in the order passed under Section 195(2) of the Act. He states that the Petitioner, immediately thereafter, without wasting any time, withdrew the appeal vide letter d .....

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..... d to exclusion of time spent in prosecuting the proceeding bona fide in a court without jurisdiction. 7. This Court is of the view that if the time spent by the Petitioner in prosecuting the appeal under Section 248 of the Act is excluded, then the Revision Petition filed under Section 264 would be within time. 8. Consequently, the present writ petition is allowed and the matter is remanded to t .....

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