M/S Cognizant Technology v. the Incometax Officer(Tds) /
Case brief
What is this about?
The Court condoned a delay of 628 days in filing a Tax Case Appeal, conditional upon the payment of Rs. 500 to the Tamil Nadu Advocate Clerks' Association. Failure to pay would result in dismissal.
What did the court decide?
Delay condoned subject to payment of Rs. 500; appeal to be numbered upon payment.