Delhi HC Permits Revenue to Approach Court in Black Money Act Violation case

PCIT – Central Vs Ashok Kumar Singh (Delhi High Court) Introduction: In a recent judgment, the Delhi High Court, in the matter of PCIT – Central vs. Ashok Kumar Singh (ITA 754/2023), addressed an application seeking condonation of delay in re-filing the appeal on behalf of the appellant/revenue. The court, having considered the circumstances, inclined to condone the delay, leading to the disposal of the application. Background: The appeal in question pertains to the Assessment Year 2014-15 and challenges the order dated 19.04.2023 passed by the Income Tax Appellate Tribunal (R...