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    <title>2018 (10) TMI 2063 - KERALA HIGH COURT</title>
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    <description>A 308-day delay in filing an intra-court appeal was found to be unexplained, as the affidavit offered no satisfactory cause beyond movement of the file between offices. The court held that the Department had also lacked diligence in pursuing the appeal after earlier noting that there was no scope for appeal. The application for condonation of delay was rejected, and the writ appeal was dismissed as a consequence, while the questions raised on the underlying assessment dispute, including the effect of alleged false turnover information and the reference to regular assessment, were left open.</description>
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      <description>A 308-day delay in filing an intra-court appeal was found to be unexplained, as the affidavit offered no satisfactory cause beyond movement of the file between offices. The court held that the Department had also lacked diligence in pursuing the appeal after earlier noting that there was no scope for appeal. The application for condonation of delay was rejected, and the writ appeal was dismissed as a consequence, while the questions raised on the underlying assessment dispute, including the effect of alleged false turnover information and the reference to regular assessment, were left open.</description>
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