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Delay in Filing Appeals Condoned Due to Divergent Views on Section 234E Interest
Case Law Details
- Case Name
- Gopuram Enterprises Pvt Ltd. Vs ITO (Madras High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Madras High Court
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Gopuram Enterprises Pvt Ltd. Vs ITO (Madras High Court)
Legal uncertainty over Sec 234E acknowledged: Delay in Appeals condoned by Madras HC
The judgment pertains to a batch appeals filed by assessee against a common order passed by the ITAT which had dismissed the appeals solely on the ground of delay in filing, without examining the merits of the case. The company approached the Madras High Court seeking condonation of delay and a direction for the ITAT to adjudicate the matter substantively. The appeals relate to the levy of interest u/s 234E, which concerns fees for dela...
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