Court condones delay in filing revision for 2004-05 assessment, dismisses based on Tribunal findings.

The High Court of Allahabad condoned the delay in filing the revision for the assessment year 2004-05. The Court dismissed the revision as no question of law arose based on the Tribunal's findings, which justified setting aside the tax liability on the construction and sale of flats, considering it as a works contract.

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The High Court of Allahabad condoned the delay in filing the revision for the assessment year 2004-05. The Tribunal justified setting aside the tax liability on the construction and sale of flats, considering it as a works contract. The Court dismissed the revision as no question of law arose based on the Tribunal's findings. Sri Suyash Agrawal appeared on behalf of the assessee.

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