2019 (2) TMI 450

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....ndent(s)-Assessee : Mr. Amrinder Singh, Advocate ORDER AJAY KUMAR MITTAL, J. (Oral) CM No. 6674-CII of 2018 This is an application under Section 151 CPC, seeking condonation of delay of 94 days in re-filing the appeal. Notice of this application was issued. After hearing learned counsel for the parties, perusing the averments made in the application, which is supported by an affi....

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....ed 11th July, 2018, whereby, the monetary limit has been fixed for filing the appeals in the High Courts at Rs. 50,00,000/-. In Para No.3 of the aforesaid instructions, it has also been stated that wherever, monetary limit is less, the appeal shall be withdrawn and the said instruction is applicable to all the pending appeals in the High Courts. 3. The Apex Court in 'Commissioner of Income ....