https://www.taxtmi.com/caselaws?id=285736 The High Court condoned a 15-day delay in filing the appeal. The Court found that the assessment made under Section 143(3) for AY 2009-10 was not valid, leading to the dismissal of the Revenue's appeal. The Court clarified the application of the proviso to Section 153C (1) of the Act, emphasizing that no substantial question of law arose in the case. The judgment focused on interpreting relevant sections of the Income Tax Act 1961 and established legal principles, resulting in the dismissal of the Revenue's appeal. en-us Mon, 12 Oct 2015 00:00:00 +0530 Fri, 24 Jan 2020 08:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=285736 The High Court condoned a 15-day delay in filing the appeal. The Court found that the assessment made under Section 143(3) for AY 2009-10 was not valid, leading to the dismissal of the Revenue's appeal. The Court clarified the application of the proviso to Section 153C (1) of the Act, emphasizing that no substantial question of law arose in the case. The judgment focused on interpreting relevant sections of the Income Tax Act 1961 and established legal principles, resulting in the dismissal of the Revenue's appeal. Case-Laws Income Tax Mon, 12 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=285736