The Commissioner of Income-Tax CITY-7, Mumbai v. M/S. Proctor and Gamble Distrubution Co. Ltd.
Case brief
What is this about?
This order addresses an application for condonation of delay in filing a notice of motion. The court, noting practical difficulties faced by the Department, holds that the delay is condonable. It directs the office to register the appeal.
What did the court decide?
Delay of less than 200 days in filing the notice of motion is condoned. Directed: Office to register the appeal.