Eight-Year Delay in Filing Appeal Not Condoned as Assessee Had Prior Knowledge of Demand: Karnataka HC

Prakash Ramchandra Prabhu Vs ITO (Karnataka High Court) The Karnataka High Court dismissed the assessee’s appeal under Section 260A of the Income Tax Act and upheld the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] and the Income Tax Appellate Tribunal (ITAT), holding that no substantial question of law arose for consideration. The appeal related to Assessment Year 2007-08 and challenged the refusal to condone the delay in filing an appeal against an intimation issued under Section 143(1), as well as the denial of exemption under Section 10(38). The assessee had filed his retur...