Case Law Details
Anil Kumar Nehru Vs ACIT(Supreme Court of India)
It is a matter of record that on the identical issue raised by the appellant in respect of earlier assessment, the appeal is pending before the High Court. In these circumstances, the High Court should not have taken such a technical view of dismissing the appeal in the instant case on the ground of delay, when it has to decide the question of law between the parties in any case in respect of earlier assessment year. For this reason we set aside the order of the High Court; condone the delay for filing the appeal and direct to decide the appeal on merits.
The appeals are allowed accordingly.
The appeals are allowed in terms of the signed order.
Pending application(s), if any, stands disposed of accordingly.
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