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Case Law Details

Case Name : Gupta Emerald Mines Pvt Ltd Vs PCIT (Supreme Court of India)
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Gupta Emerald Mines Pvt Ltd Vs PCIT (Supreme Court of India)

Introduction: In a recent judgment, the Supreme Court of India addressed the issue of delay in the communication of orders from the Commissioner of Income Tax (Appeals) [CIT(A)] to the appellant in the case of Gupta Emerald Mines Pvt Ltd vs. Principal Commissioner of Income Tax (PCIT). The case revolved around the delayed communication of CIT(A)’s order and its impact on the subsequent proceedings before

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