https://www.taxtmi.com/caselaws?id=429262 Delay in filing the appeal was condoned because the explanation referred to the COVID-19 period and related procedural approval and communication difficulties. The disputes concerning excess sugarcane price payment and concessional sale of sugar to members were not finally decided on merits; they were sent back to the Assessing Officer for fresh adjudication in line with the approach of the co-ordinate bench. The appellate disposal was therefore procedural, leaving the allowability of the claims open for de novo consideration. en-us Mon, 29 Aug 2022 00:00:00 +0530 Thu, 20 Oct 2022 22:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429262 Delay in filing the appeal was condoned because the explanation referred to the COVID-19 period and related procedural approval and communication difficulties. The disputes concerning excess sugarcane price payment and concessional sale of sugar to members were not finally decided on merits; they were sent back to the Assessing Officer for fresh adjudication in line with the approach of the co-ordinate bench. The appellate disposal was therefore procedural, leaving the allowability of the claims open for de novo consideration. Case-Laws Income Tax Mon, 29 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429262