The Commissioner of Income Tax CITY-21, Mumbai v. Forum a. Shah
Case brief
What is this about?
The High Court of Bombay allowed a motion to condone the delay in filing an Income Tax Appeal (L), holding that the delay of less than 200 days, attributed to the Law department, constituted sufficient cause under the Prayer Clause (a).
What did the court decide?
The motion to condone the delay in filing the appeal was made absolute, and the office directed to register the appeal.