2009 (9) TMI 1017

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.... appellant Mr. Pithu Dudhoria, Advocate . for the respondent ORDER The office reports show that there is delay of 316 days. Mr. Khaitan, learned senior advocate appearing in support of the appeal, submits that actually there is no delay. Under the statute his client was entitled to a copy of the order. The copy of the order was never served on his client. His client, ultimately, applie....

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....ion for condonation of delay becomes redundant and is, therefore, disposed of as redundant. The office is directed to register the appeal, if the appeal is otherwise in form. This appeal will be heard on the following substantial questions of law:- (1) Whether on a true and proper interpretation of the provisions of Sub-section (3) of Section 40A of the Income Tax Act, 1961, the Tribunal ....