M/S Golden Era Plantation India Private Limited v. the Deputy Commissioner of Income Tax
Case brief
What is this about?
The High Court allowed the restoration application accompanied by a condonation of delay petition under Section 5 of the Limitation Act, condoning a 144-day delay. The appeal against the Income Tax Department was restored subject to removing registry-identified defects within two weeks.
What did the court decide?
Condonation of the 144-day delay was allowed and the restoration application was approved subject to removing defects within two weeks.