Pr Commissioner of Income Tax Central 4 v. Pranav Sunil Gandhi
Case brief
What is this about?
Revenue sought condonation of a 104-day delay in filing an income tax appeal. The court found sufficient cause shown and no written opposition from the respondent, and allowed the application, directing removal of office objections within eight weeks.
What did the court decide?
Delay of 104 days in filing the appeal condoned in terms of prayer clause (a).