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Delhi HC Clarifies Limitation period for Appeal filing by Revenue
Case Law Details
- Case Name
- Pr. Commissioner of Income Tax-4 Vs Gulbarga Associates (p) Ltd. (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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The central question that arises for consideration before this Bench is whether the words “the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner” in Section 260A (2) (a) of the Income Tax Act, 1961 (‘Act’) mean only the ‘jurisdictional’ Principal or Chief Commissioner of Income-tax (CIT) or could it include any CIT including the CIT (Judicial)?
The question assumes significance in light of the stand of the Revenue that unless the ‘jurisdictional’ CIT receives a certified copy of the order of the Income ...
