https://www.taxtmi.com/caselaws?id=430492 The Supreme Court allowed the appeal, quashed the High Court's order, and condoned the 86-day delay in filing the appeal. The Court emphasized that technical grounds should not overshadow the merits of a case and directed the High Court to decide the matter on its merits. Additionally, the Court instructed the High Court to evaluate the implications of any settlement under the Vivad Se Vishwas Scheme presented by the Assessee. The appeal was allowed to this extent, with the Court emphasizing that no costs were to be awarded. en-us Fri, 01 Apr 2022 00:00:00 +0530 Mon, 21 Nov 2022 09:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430492 The Supreme Court allowed the appeal, quashed the High Court's order, and condoned the 86-day delay in filing the appeal. The Court emphasized that technical grounds should not overshadow the merits of a case and directed the High Court to decide the matter on its merits. Additionally, the Court instructed the High Court to evaluate the implications of any settlement under the Vivad Se Vishwas Scheme presented by the Assessee. The appeal was allowed to this extent, with the Court emphasizing that no costs were to be awarded. Case-Laws Income Tax Fri, 01 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430492