The Commissioner of Income Tax, Mumbai v. M/S. Aryaship Breaking Co. Pvt. Ltd.
Bombay HCNMA/1140/2005
Case brief
AI extract
What is this about?
In this notice of motion, the High Court considered an application to set aside an impugned order. The court condoned a delay of less than 200 days in filing the appeal memo, attributing the lapse to the department facing practical difficulties in drafting the memo and preparing the affidavit. The matter was then remitted from the High Court to the Assessing Officer for a fresh hearing.
What did the court decide?
Delay of less than 200 days in filing the appeal memo was condoned; matter remitted for fresh hearing.