https://www.taxtmi.com/caselaws?id=418036 The High Court of Calcutta addressed a delay of 874 days in filing the appeal, condoning it due to identical issues previously addressed in the assessee's case. The revenue raised substantial questions of law, which the court found not substantial based on previous judgments. The court dismissed the revenue's appeal, stating no legal questions for consideration, including the treatment of land as a current asset and revaluation process. The stay petition was also dismissed. en-us Mon, 31 Jan 2022 00:00:00 +0530 Sat, 05 Feb 2022 23:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418036 The High Court of Calcutta addressed a delay of 874 days in filing the appeal, condoning it due to identical issues previously addressed in the assessee's case. The revenue raised substantial questions of law, which the court found not substantial based on previous judgments. The court dismissed the revenue's appeal, stating no legal questions for consideration, including the treatment of land as a current asset and revaluation process. The stay petition was also dismissed. Case-Laws Income Tax Mon, 31 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418036