https://www.taxtmi.com/caselaws?id=307451 The High Court of Calcutta allowed the appellant/revenue's application and condoned the 757-day delay in filing the appeal, citing an extension of the period of limitation by the Supreme Court. However, the Court dismissed the appeal filed by the revenue concerning the interpretation of section 149[1][c] of the Income Tax Act, 1961, upholding the tribunal's decision that the notice for reopening the assessment for the year 2005-06 was time-barred. The Court answered the substantial questions of law against the revenue, closing the application. en-us Mon, 25 Jul 2022 00:00:00 +0530 Fri, 14 Apr 2023 08:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307451 The High Court of Calcutta allowed the appellant/revenue's application and condoned the 757-day delay in filing the appeal, citing an extension of the period of limitation by the Supreme Court. However, the Court dismissed the appeal filed by the revenue concerning the interpretation of section 149[1][c] of the Income Tax Act, 1961, upholding the tribunal's decision that the notice for reopening the assessment for the year 2005-06 was time-barred. The Court answered the substantial questions of law against the revenue, closing the application. Case-Laws Income Tax Mon, 25 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307451