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    <description>Delay in filing was condoned, but the Court dismissed the civil appeals because they raised issues identical to those already decided against the Revenue in earlier appeals. The prior dismissal of those appeals on the same questions was treated as dispositive, and the Court applied that earlier ruling to the present matters without reopening the identical controversies.</description>
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      <link>https://www.taxtmi.com/caselaws?id=188150</link>
      <description>Delay in filing was condoned, but the Court dismissed the civil appeals because they raised issues identical to those already decided against the Revenue in earlier appeals. The prior dismissal of those appeals on the same questions was treated as dispositive, and the Court applied that earlier ruling to the present matters without reopening the identical controversies.</description>
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