https://www.taxtmi.com/caselaws?id=309402 The Court allowed the appeal despite a significant delay of 2633 days in re-filing, attributing the delay to the counsel. The Court permitted the appeal to proceed based on the consent of both parties' counsels. In terms of the Income Tax Department's entitlement to recover tax under a merger scheme, the Court dismissed the petitions but affirmed the Department's right to initiate recovery proceedings for due taxes. The Court emphasized the respondents' right to raise defenses in such proceedings and awarded no costs in the matter. en-us Wed, 22 Mar 2017 00:00:00 +0530 Wed, 30 Aug 2023 23:04:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309402 The Court allowed the appeal despite a significant delay of 2633 days in re-filing, attributing the delay to the counsel. The Court permitted the appeal to proceed based on the consent of both parties' counsels. In terms of the Income Tax Department's entitlement to recover tax under a merger scheme, the Court dismissed the petitions but affirmed the Department's right to initiate recovery proceedings for due taxes. The Court emphasized the respondents' right to raise defenses in such proceedings and awarded no costs in the matter. Case-Laws Income Tax Wed, 22 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309402