The Pr. Commissioner of Income Tax -1 v. De Diamond Electric India Pvt. Ltd.
Case brief
What is this about?
Income tax appeal by the Revenue with a condonation application for delay in refiling; delay of 1140 days was condoned and the appeal was closed on the appellant's statement that the tax effect fell within the monetary limit.
What did the court decide?
Delay of 1140 days in refiling condoned and appeal closed at appellant's request.