The High Court dismissed an appeal to the High Court under Section 260A against Tribunal orders. The Court held that since the appeal against the first Tribunal order was filed out of time, it cannot be resurrected by filing a later one.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
229-14-itxa=.doc
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO. 229 OF 2014
The Income Tax Officer, Mumbai
.. Appellant
v/s.
Ms. Asha Kashiprasad Ringshia
.. Respondent
Mr. A.K. Saxena for the appellant None for the respondent
CORAM : M.S. SANKLECHA & A.K. MENON, J.J.
DATED : 16th AUGUST, 2016.
P.C.
Act) challenges the orders dated 12th September, 2012 and 10th May, 2013 passed under Section 254(1) and 254(2) by the Income Tax Appellate Tribunal (the Tribunal).
1 of 2
Uday S. Jagtap
229-14-itxa=.doc
that the appellant Revenue did not challenge the order dated 12th September, 2012 of the Tribunal under Section 260A of the Act before this Court within the prescribed time, even though it was adverse to it.
2 of 2
Uday S. Jagtap
1 issue framed by the court
Whether this Court can entertain an appeal filed after the applicable limitation period has expired.
2 provisions across 1 enactments
Income Tax Officer, Mumbai
Ms. Asha Kashiprasad Ringshia
M.S. Sanklecha
A.K. Menon
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
