https://www.taxtmi.com/caselaws?id=439590 The delay in filing an appeal due to the Covid-19 pandemic was condoned, allowing the appeal to be admitted for adjudication. The validity of an order under section 263 of the Income Tax Act was challenged, with the Principal Commissioner of Income Tax finding the order erroneous and prejudicial to the interest of Revenue. The Tribunal upheld the Commissioner's decision, emphasizing the significance of timely appeals, the pandemic's impact on legal processes, and the Commissioner's authority to revise orders under section 263. en-us Wed, 15 Mar 2023 00:00:00 +0530 Wed, 28 Jun 2023 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439590 The delay in filing an appeal due to the Covid-19 pandemic was condoned, allowing the appeal to be admitted for adjudication. The validity of an order under section 263 of the Income Tax Act was challenged, with the Principal Commissioner of Income Tax finding the order erroneous and prejudicial to the interest of Revenue. The Tribunal upheld the Commissioner's decision, emphasizing the significance of timely appeals, the pandemic's impact on legal processes, and the Commissioner's authority to revise orders under section 263. Case-Laws Income Tax Wed, 15 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439590