Pr Commissioner of Income Tax Central 1 v. Babubhai v Patel
Case brief
What is this about?
Revenue sought condonation of a 35-day delay in filing an income tax appeal. The court found the application averments sufficient and unopposed, allowed the application in terms of prayer clause (a), and directed removal of office objections within six weeks.
What did the court decide?
Delay of 35 days in filing the income tax appeal condoned in terms of prayer clause (a).