https://www.taxtmi.com/caselaws?id=19412 The High Court dismissed the appeal seeking to reverse the Sessions Court's decision and reinstate the Magistrate's order in a case involving offenses under sections 276C(1)(c), (ii), and 277(ii) of the Income-tax Act, 1961. The appeal was time-barred due to a delay of 188 days, with the petitioner failing to provide a satisfactory explanation for the delay in filing. Despite producing an affidavit from the Assistant Director of Income-tax to support the petition for condonation of delay, the court held that the grounds presented were insufficient. The court deemed the Assistant Director of Income-tax competent to file the affidavit, ultimately leading to the dismissal of the petition for condonation of delay. en-us Thu, 27 Oct 1994 00:00:00 +0530 Fri, 06 Nov 2009 10:43:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=19412 The High Court dismissed the appeal seeking to reverse the Sessions Court's decision and reinstate the Magistrate's order in a case involving offenses under sections 276C(1)(c), (ii), and 277(ii) of the Income-tax Act, 1961. The appeal was time-barred due to a delay of 188 days, with the petitioner failing to provide a satisfactory explanation for the delay in filing. Despite producing an affidavit from the Assistant Director of Income-tax to support the petition for condonation of delay, the court held that the grounds presented were insufficient. The court deemed the Assistant Director of Income-tax competent to file the affidavit, ultimately leading to the dismissal of the petition for condonation of delay. Case-Laws Income Tax Thu, 27 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=19412