The Commissioner of Wealth- Tax,Mum v. M/S Shanudeep Pvt. Ltd.
Case brief
What is this about?
The High Court dismissed the motion for condoning a delay of 937 days in filing the appeal under the Wealth Tax Act. It held that the delay was attributable to a one-year and eleven-month period for drafting the appeal memo by the law ministry, which was not reasonable. Consequently, the appeal was dismissed.
What did the court decide?
Motion for condoning delay dismissed; Appeal stood dismissed.