Dismissed
Pr. Commissioner of Income TAX-1, Delhi v. M/S C.P. and Associates Pvt. Ltd.
Delhi HCITA/491/2024
Case brief
AI extract
What is this about?
The court condoned a 195-day delay in filing an appeal against an ITAT order regarding an unabated assessment under Section 153C of the Income Tax Act and dismissed the Revenue's appeal, upholding the Tribunal's decision.
What did the court decide?
Limitation appeal application disposed of after condoning 195-day delay; substantive ITA appeal dismissed.