https://www.taxtmi.com/caselaws?id=440635 The Supreme Court dismissed the Special Leave Petition but granted liberty to file an appeal before the jurisdictional High Court under Section 260-A of the Income-tax Act, 1961. It also protected the petitioner against limitation, provided the appeal is filed within 30 days. The operative effect is that the petitioner may pursue the statutory appellate remedy before the High Court without being prejudiced on limitation if the filing is made within the stated period. en-us Tue, 04 Jul 2023 00:00:00 +0530 Wed, 03 Jun 2026 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=440635 The Supreme Court dismissed the Special Leave Petition but granted liberty to file an appeal before the jurisdictional High Court under Section 260-A of the Income-tax Act, 1961. It also protected the petitioner against limitation, provided the appeal is filed within 30 days. The operative effect is that the petitioner may pursue the statutory appellate remedy before the High Court without being prejudiced on limitation if the filing is made within the stated period. Case-Laws Income Tax Tue, 04 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=440635