Dy Commissioner of Income Tax (Exemption) v. M/S Moradabad Development Authority Thru. Authorized Person
Case brief
What is this about?
Allahabad High Court, Lucknow Bench; INCOME TAX APPEAL DEFECTIVE No. 3 of 2025; Dy Commissioner of Income Tax (Exemption) v. M/s Moradabad Development Authority; 14-day delay in filing appeal reported but not condoned; notice issued to respondents; affidavit of service within two weeks; listed 08.10.2025 as fresh along with INCOME TAX APPEAL DEFECTIVE No. 2 of 2025; bench: Sangeeta Chandra and Brij Raj Singh, JJ.; order dated September 15, 2025; no statutes or precedents cited; no merits adjudicated — of procedural value only (listing/service/delay status), not citable for any legal proposition.
What did the court decide?
Interlocutory directions only: notice issued to the respondents; appellant directed to take steps both ways and file an affidavit of service within two weeks; matter listed on 08.10.2025 as fresh along with INCOME TAX APPEAL DEFECTIVE No.2 of 2025. Nothing on merits or on condonation of delay was decided.