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Delay in filing cross-objection condoned and Tribunal directed to hear cross-objection
Case Law Details
- Case Name
- Bhagwanjibhai N. Delwadia Vs ACIT (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Bhagwanjibhai N. Delwadia Vs ACIT (Gujarat High Court)
Gujarat High Court held that denial to condoned delay in filing cross-objections without adequate reasoning is not justifiable. Accordingly, order is quashed and delay in filing cross-objection condoned.
Facts- A search was carried out at the residence and business premises of the petitioner on 16.2.1999. An Assessment Order dated 30.3.2001 was passed u/s. 158BC of the Income Tax Act, 1961. Being aggrieved by the Assessment Order, the petitioner preferred an appeal before the Commissioner of Income Tax (Appeals) who by or...
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