https://www.taxtmi.com/caselaws?id=264300 The High Court of Bombay dismissed the Notice of Motion seeking condonation of a 373-day delay in filing an appeal under Section 260A of the Income Tax Act, 1961 against the Tribunal's order for Assessment Year 2007-08. The Court emphasized the need for the Revenue to adopt a consistent approach in filing appeals, highlighting the importance of clear reasons behind decisions and fixing responsibility for adverse decisions. The judgment underscored that a conscious decision not to appeal should not be overridden by subsequent events, setting a precedent for maintaining consistency in appeal actions. en-us Fri, 11 Sep 2015 00:00:00 +0530 Tue, 22 Sep 2015 06:55:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264300 The High Court of Bombay dismissed the Notice of Motion seeking condonation of a 373-day delay in filing an appeal under Section 260A of the Income Tax Act, 1961 against the Tribunal's order for Assessment Year 2007-08. The Court emphasized the need for the Revenue to adopt a consistent approach in filing appeals, highlighting the importance of clear reasons behind decisions and fixing responsibility for adverse decisions. The judgment underscored that a conscious decision not to appeal should not be overridden by subsequent events, setting a precedent for maintaining consistency in appeal actions. Case-Laws Income Tax Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264300