The case involves an appeal filed by the Pr. Commissioner of Income Tax(Central)-3, Mumbai against M/s. Alok Industries Ltd. & Anr. The appeal was brought to the court's attention and was noted to be barred by limitation, having been filed after a delay of 191 days. The case was initially adjourned. When the matter was taken up again, a request was made to adjourn the appeal because the arguing counsel was busy in another court.
The Pr. Commissioner of Income Tax(Central)-3, Mumbai filed an appeal against M/s. Alok Industries Ltd. & Anr. The appeal was filed with a delay of 191 days. The Respondent's counsel pointed out that the appeal was barred by limitation. The Appellant requested an adjournment because the arguing counsel was occupied in another court. The court noted that it lacked the jurisdiction to condone the delay beyond 15 days as per sub-section 2(61) of the ‘I&B' Code. The court dismissed the appeal and the associated IA.
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The case was brought to the court's…
When the matter was taken up again, a request…
The case involves an appeal filed by the Pr. Commissioner of Income Tax(Central)-3, Mumbai against M/s. Alok Industries Ltd. & Anr. The appeal was brought to the court's attention and was noted to be barred by limitation, having been filed after a delay of 191 days. The case was initially adjourned. When the matter was taken up again, a request was made to adjourn the appeal because the arguing counsel was busy in another court.
The Pr. Commissioner of Income Tax(Central)-3, Mumbai filed an appeal against M/s. Alok Industries Ltd. & Anr. The appeal was filed with a delay of 191 days. The Respondent's counsel pointed out that the appeal was barred by limitation. The Appellant requested an adjournment because the arguing counsel was occupied in another court. The court noted that it lacked the jurisdiction to condone the delay beyond 15 days as per sub-section 2(61) of the ‘I&B' Code. The court dismissed the appeal and the associated IA.
The case was brought to the court's…
When the matter was taken up again, a request…