April 2019

Section 260A Appeal to High Court Power of High Court to condone delay in filing appeal Delay in filing appeal by Revenue General principles No reasonable explanation for delay Delay cannot be condoned

K. B. Bhujle
Advocate

1.   CIT vs. Lata Mangeshkar Medical Foundation; 410 ITR 347 (Bom): Date of order: 1st March, 2018 A. Ys.: 2008-09 and 2009-10

                                         

Section 260A Appeal to High Court Power of High Court to condone delay in filing appeal Delay in filing appeal by Revenue General principles No reasonable explanation for delay Delay cannot be condoned

 

Revenue filed notice of motion for condonation of delay of 318 days in filing appeal. The Bombay High Court dismissed the notice of motion and held as under:

 

i)   Section 260A(2A) of the Income-tax Act, 1961 allows the Court to admit an appeal beyond the period of limitation, if it is

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