Pawani Bai v. Deputy Commissioner of Income Tax Central Circle 19 Delhi
Case brief
What is this about?
Petitioner withdrew a writ petition challenging an income tax assessment order with liberty to file an statutory appeal. The Court directed that if the appeal is filed within 15 days, the Appellate Authority shall decide it on merits and not dismiss it as time-barred.
What did the court decide?
Permission to withdraw writ petition; declaration excluding period spent in writ proceedings from limitation; appeal filed within 15 days not to be dismissed as barred by limitation.