Revenue's Delay Condonation Application Dismissed in Tax Appeal Due to Threshold Tax Effect

The Gujarat HC dismissed the Revenue's delay condonation application and review petition in Tax Appeal No. 928 of 2015 due to a 6-day delay. The appeal was disposed of based on a low tax effect below the threshold set by a circular. The review was sought on grounds of exceptions in the circular, but the court found no challenge to the statute's validity in the original appeal.

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The Gujarat High Court dismissed the delay condonation application and review petition filed by the Revenue in Tax Appeal No. 928 of 2015 due to a delay of 6 days. The appeal was disposed of based on low tax effect of &8377; 68,630, below the threshold of &8377; 10 lakhs set by a circular. The review was sought on the grounds of exceptions in the circular, but the court found that the validity of a statute was not in question in the original appeal.

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