https://www.taxtmi.com/caselaws?id=447250 The court condoned a 430-day delay in re-filing the appeal by the appellant/revenue, allowing the applications subject to exceptions. Regarding the merits of the case for Assessment Years 2008-09 and 2010-11, the appeals were dismissed on limitation grounds under Section 153 of the Income-tax Act. The appellant/revenue did not contest the merits due to a binding SC decision favoring the respondent/assessee for AY 2006-07. The Tribunal's ruling rendered the appellant's questions academic, leading to the closure of the appeals. The order was directed to be communicated to the respondent/assessee. en-us Thu, 07 Dec 2023 00:00:00 +0530 Wed, 20 Dec 2023 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447250 The court condoned a 430-day delay in re-filing the appeal by the appellant/revenue, allowing the applications subject to exceptions. Regarding the merits of the case for Assessment Years 2008-09 and 2010-11, the appeals were dismissed on limitation grounds under Section 153 of the Income-tax Act. The appellant/revenue did not contest the merits due to a binding SC decision favoring the respondent/assessee for AY 2006-07. The Tribunal's ruling rendered the appellant's questions academic, leading to the closure of the appeals. The order was directed to be communicated to the respondent/assessee. Case-Laws Income Tax Thu, 07 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447250