https://www.taxtmi.com/caselaws?id=307755 The Delhi High Court disposed of the appeal filed by the Revenue department against an ITAT order for Assessment Year 2005-2006. The court considered the impracticality of pursuing the appeal due to the Assessee's liquidation status, which would hinder tax payment even if successful. Emphasizing efficiency and practicality in legal proceedings, the High Court opted to close the case, leaving the legal issue open for future cases. en-us Wed, 16 Mar 2022 00:00:00 +0530 Thu, 04 May 2023 21:19:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307755 The Delhi High Court disposed of the appeal filed by the Revenue department against an ITAT order for Assessment Year 2005-2006. The court considered the impracticality of pursuing the appeal due to the Assessee's liquidation status, which would hinder tax payment even if successful. Emphasizing efficiency and practicality in legal proceedings, the High Court opted to close the case, leaving the legal issue open for future cases. Case-Laws Income Tax Wed, 16 Mar 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307755