Gujarat HC Restored Income Tax Appeal Despite Pending Settlement Proceedings

PCIT-1 Vs MD Industries Pvt. Ltd. (Gujarat High Court)

The Gujarat High Court dismissed petitions filed under Article 227 of the Constitution challenging a common order of the Income Tax Appellate Tribunal dated 01.02.2021. The Tribunal had rejected Miscellaneous Applications seeking recall of its earlier order dated 06.12.2019, by which it had condoned a delay of 4379 days and remitted income tax appeals back to the Commissioner (Appeals) for fresh adjudication on merits for Assessment Years 1999–2000 to 2005–06.

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