https://www.taxtmi.com/caselaws?id=177511 Delay in filing was condoned, and the Supreme Court dismissed the Special Leave Petition without elaborating any further substantive principle. The Court also directed that the Tribunal must hear and decide the matter afresh on the facts and merits, uninfluenced by the High Court's observations in the impugned order. The prior observations were therefore not to have any preclusive effect on the Tribunal's independent adjudication of the controversy. en-us Thu, 03 Jul 2014 00:00:00 +0530 Mon, 11 Jan 2016 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=177511 Delay in filing was condoned, and the Supreme Court dismissed the Special Leave Petition without elaborating any further substantive principle. The Court also directed that the Tribunal must hear and decide the matter afresh on the facts and merits, uninfluenced by the High Court's observations in the impugned order. The prior observations were therefore not to have any preclusive effect on the Tribunal's independent adjudication of the controversy. Case-Laws Income Tax Thu, 03 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=177511