https://www.taxtmi.com/caselaws?id=268328 The court condoned a 214-day delay in refiling ITA No. 182 of 2015 to address identical issues. The revenue filed an appeal under Section 260A of the Income Tax Act, 1961, raising substantial questions of law regarding trade nature, treatment of gains from agricultural land sale, misreading of facts, and errors in Tribunal conclusions. The judgment outlined a search and seizure operation under Section 132, detailing assessment, appeals, and orders leading to the High Court. The Court held it lacked jurisdiction due to the Assessing Officer's location, dismissing the appeals for refiling before the competent court. en-us Wed, 14 Oct 2015 00:00:00 +0530 Mon, 23 Nov 2015 21:10:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268328 The court condoned a 214-day delay in refiling ITA No. 182 of 2015 to address identical issues. The revenue filed an appeal under Section 260A of the Income Tax Act, 1961, raising substantial questions of law regarding trade nature, treatment of gains from agricultural land sale, misreading of facts, and errors in Tribunal conclusions. The judgment outlined a search and seizure operation under Section 132, detailing assessment, appeals, and orders leading to the High Court. The Court held it lacked jurisdiction due to the Assessing Officer's location, dismissing the appeals for refiling before the competent court. Case-Laws Income Tax Wed, 14 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268328