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Tax Recovery Stayed Pending Decision on Section 154 Rectification Plea
Case Law Details
- Case Name
- Satheesan Damodaran Vs Central Board of Direct Taxes (Kerala High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Kerala High Court
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Satheesan Damodaran Vs Central Board of Direct Taxes (Kerala High Court)
The petitioner, a 65-year-old proprietor of Darsana Traders, challenged the NFAC’s order dismissing his appeal for AY 2015-16 on the ground of a 704-day delay. The delay was explained through medical certificates citing ill health, but the NFAC refused condonation & dismissed the appeal without examining its merits. The petitioner then filed a rectification petition under section 154 seeking reconsideration of the condonation & appeal dismissal.
The High Court observed that since the rectification petition...
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