Commissioner of Income Tax Vs. Sothia Mining and Manufacturing Corporation Ltd., (186 ITR 182)

The decision in this case arose out of an order passed by the Tribunal which had condoned the delay in filing the appeal by the respondent. The Tribunal had condoned the delay on the ground that there was a decision of the Supreme Court on the controversy raised and because of the said decision the Assessee had found that it had good reason to prefer an appeal. This decision does not refer to the period of delay except for the fact that the delay was condoned in view of the decision of the Supreme Court which was  available when the order was passed by the Asse

Please become a Premium member. If you are already a Premium member, login here to access the full content.