Case Law Details
Thirunalloor Service Co-Operative Bank Ltd. Vs ITO (Kerala High Court)
In the case of Thirunalloor Service Co-Operative Bank Ltd. vs. Income Tax Officer (ITO), the Kerala High Court addressed the issue of condonation of delay in filing an appeal under the Income Tax Act, 1961. Here’s a detailed summary of the case and its implications:
Case Background
Thirunalloor Service Co-Operative Bank Ltd. (referred to as the petitioner) filed an appeal (Ext.P3) against an assessment order (Ext.P1) issued by the Income Tax Officer (ITO) under Section 143(3) of the Income Tax Act. Along with the appeal, the petitioner also submitted an application (Ext.P4) seeking condonation of a delay of 18 days in filing the appeal.
Proceedings in the High Court
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