Appeal on substantial question of law should not be dismissed on technical ground

PCIT Vs Organon (India) Pvt. Ltd.  (Calcutta High Court) Introduction: The Calcutta High Court recently addressed a crucial matter involving the Principal Commissioner of Income Tax (PCIT) and Organon (India) Pvt. Ltd. This case revolves around the appeal filed by the revenue, seeking to condone a substantial delay of 314 days. In response, the respondent, Organon, presented counter-affidavits, triggering a legal discourse on the justifiability of the delay. Detailed Analysis: The contention raised by Mr. Paras Salva, the learned advocate, is centered on the inadequacy of the reasons provided...