Pr Commissioner of Income Tax 1 Pune v. Ashok Dagadulal Bafna
Case brief
What is this about?
Revenue sought condonation of a 124-day delay in filing a Wealth Tax appeal involving tax effect of about Rs.16,500. Considering the negligible quantum and abolition of the Wealth Tax Act, the court declined to condone delay and dismissed the application and the appeal, keeping questions of law open.
What did the court decide?
None granted; interim application and appeal dismissed with questions of law kept open.