Case Law Details
Case Name : Commissioner of Income Tax Vs. Williamson Tea (Assam) Ltd. (Guwahati High Court)
Related Assessment Year :
Courts :
All High Courts Guwahati High Court
In the case of: Commissioner of Income Tax Vs. Williamson Tea (Assam) Ltd., Decided by:- High Court of Guwahati, Appeal No. 1029 of 2009, Decided on 28th October, 2009
Gist of decision:No provision similar to the provision enabling both the CIT(A) and the Tribunal to admit appeals presented beyond the period of limitation if they are satisfied that there was sufficient cause on the part of the appellant for not preferring the appeal within the period of limitation prescribed under the Act is framed in the context of appeals to the High Court under s. 260A.
Such conspicuous absence of a provis...
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This decision will no mre be good law due to the interference by the amendment made by this year’s Budget.