https://www.taxtmi.com/caselaws?id=193053 The court found no delay in filing the appeal due to the appellant not being served the order. The application for condonation of delay was deemed unnecessary. The judgment also addressed the interpretation of Sub-section (3) of Section 40A of the Income Tax Act, 1961, and questioned the Tribunal's decision to set aside the Commissioner of Income Tax (Appeals) order for reevaluation. The court directed the appeal to be registered if in proper form, called for records, and instructed parties to prepare for upcoming proceedings without formal service of notice. en-us Wed, 16 Sep 2009 00:00:00 +0530 Thu, 13 Jul 2017 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193053 The court found no delay in filing the appeal due to the appellant not being served the order. The application for condonation of delay was deemed unnecessary. The judgment also addressed the interpretation of Sub-section (3) of Section 40A of the Income Tax Act, 1961, and questioned the Tribunal's decision to set aside the Commissioner of Income Tax (Appeals) order for reevaluation. The court directed the appeal to be registered if in proper form, called for records, and instructed parties to prepare for upcoming proceedings without formal service of notice. Case-Laws Income Tax Wed, 16 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193053