https://www.taxtmi.com/caselaws?id=14456 The High Court of CALCUTTA considered an application for leave to appeal under section 260A(1) of the Income-tax Act, 1961, filed by the Department against the Tribunal's order refusing to condone an eight-day delay in preferring the appeal. The Court determined that the Tribunal failed to correctly apply the law on condonation of delay, leading to points of perversity in its decision. The Court entertained the appeal, answered the question in favor of the Department, and directed the Tribunal to proceed with the appeal in accordance with the law. en-us Mon, 18 Sep 2000 00:00:00 +0530 Thu, 16 Jul 2009 10:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14456 The High Court of CALCUTTA considered an application for leave to appeal under section 260A(1) of the Income-tax Act, 1961, filed by the Department against the Tribunal's order refusing to condone an eight-day delay in preferring the appeal. The Court determined that the Tribunal failed to correctly apply the law on condonation of delay, leading to points of perversity in its decision. The Court entertained the appeal, answered the question in favor of the Department, and directed the Tribunal to proceed with the appeal in accordance with the law. Case-Laws Income Tax Mon, 18 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14456