https://www.taxtmi.com/caselaws?id=305586 The appellant challenged an order by the Income Tax Appellate Tribunal for the assessment year 2012-13, seeking condonation of a 497-day delay in filing the appeal. The appeal was admitted only for issues related to Section 14A of the Income Tax Act, 1961, and Rule 8D(2)(ii) of the Income Tax Rules, based on earlier final judgments. The appellant's counsel was allowed to withdraw the appeal while keeping the legal issues open due to the tax effect being below the filing limit. en-us Wed, 13 Jan 2021 00:00:00 +0530 Tue, 13 Dec 2022 17:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305586 The appellant challenged an order by the Income Tax Appellate Tribunal for the assessment year 2012-13, seeking condonation of a 497-day delay in filing the appeal. The appeal was admitted only for issues related to Section 14A of the Income Tax Act, 1961, and Rule 8D(2)(ii) of the Income Tax Rules, based on earlier final judgments. The appellant's counsel was allowed to withdraw the appeal while keeping the legal issues open due to the tax effect being below the filing limit. Case-Laws Income Tax Wed, 13 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305586