Assistant Commissioner of Income Tax v. Sociedade De Fomento Industrial Pvt. Ltd.
Case brief
What is this about?
The applicant filed this application seeking condonation of a 56-day delay in instituting an accompanying tax appeal. The court held that sufficient cause was shown for the delay, noted that it was not inordinate and involved no malafides, and accordingly granted the condonation.
What did the court decide?
Delay of 56 days in instituting the accompanying appeal is condoned and the application is disposed of.