https://www.taxtmi.com/caselaws?id=309590 The appellant sought condonation of a 300-day delay in re-filing appeals, which was not opposed by the respondent. The court disposed of the condonation applications and found that the questions of law raised by the appellant were already addressed in previous decisions, not requiring further consideration. The court concluded that interest under Section 234B was not warranted, leading to the closure of the appeals based on existing legal precedents and Tribunal's observations. en-us Thu, 04 May 2023 00:00:00 +0530 Tue, 12 Sep 2023 10:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309590 The appellant sought condonation of a 300-day delay in re-filing appeals, which was not opposed by the respondent. The court disposed of the condonation applications and found that the questions of law raised by the appellant were already addressed in previous decisions, not requiring further consideration. The court concluded that interest under Section 234B was not warranted, leading to the closure of the appeals based on existing legal precedents and Tribunal's observations. Case-Laws Income Tax Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309590