The Principal Commissioner of Income Tax 3 v. R. Jayakumar
Case brief
What is this about?
The court entertained a civil miscellaneous petition for condonation of a 169-day delay in filing a tax case appeal. Finding the reasons in the affidavit satisfactory, the court condoned the delay and ordered the petition to be filed.
What did the court decide?
The delay of 169 days in filing the appeal is condoned and the petition is ordered; the registry is directed to number the appeal for admission.