2024 (5) TMI 1516

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..... kshat Singh, JSC, Ms. Ritika Vohra and Mr. Utkarsh Kandpal, Advs. For the Respondent : Mr. Rohit Jain, Mr. Aniket D. Agrawal and Mr. Abhishek Singhvi, Advs. ORDER CM APPL. 8614/2024 (40 Days Delay) & CM APPL. 8615/2024 (33 Days Delay in Refiling) Bearing in the mind the disclosures made, the delay of 40 days in filing the appeal and the delay of 33 days in re-filing the appeal is condoned. .....

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..... ribunal ['Tribunal'] has erred in not appreciating the fact that there is specific provision in the Income Tax Act ['Act'] to assess Firms dissolved? B) Whether the Tribunal has erred in relying upon the judgment of the Supreme Court in the case of Principal Commissioner of Income Tax, New Delhi vs. Maruti Suzuki India Ltd. [2020 18 SCC 331], which is distinguishable from the present case? 3. .....

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