https://www.taxtmi.com/caselaws?id=251337 A statutory appeal under Section 246A was held not maintainable where the assessee had given clear written consent to the valuation used for capital gains and no material showed that the consent was mistaken, coerced, or wrongly recorded. The court treated the appeal right as confined to a genuinely aggrieved person and noted that later cancellation of penalty proceedings did not create a surviving grievance. On that basis, the refusal to condone delay was not disturbed, and the dismissal of the appeal was upheld. en-us Tue, 19 Aug 2014 00:00:00 +0530 Fri, 08 May 2015 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251337 A statutory appeal under Section 246A was held not maintainable where the assessee had given clear written consent to the valuation used for capital gains and no material showed that the consent was mistaken, coerced, or wrongly recorded. The court treated the appeal right as confined to a genuinely aggrieved person and noted that later cancellation of penalty proceedings did not create a surviving grievance. On that basis, the refusal to condone delay was not disturbed, and the dismissal of the appeal was upheld. Case-Laws Income Tax Tue, 19 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251337