2020 (3) TMI 887

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....oner : Mr. S.N. Dutta, Adv. Mr. Asok Bhowmik, Adv For the Respondent : Mr. J.P. Khaitan, Sr. Adv. Mr. A. Sengupta, Adv. Mr. Indranil Banerjee, Adv ORDER The Court: This is an appeal under Section 260A of the Income Tax Act, 1961. The revenue involved in this appeal is over Rs. 3 crores as per submission of learned counsel for the parties. The question involved is whether payment to the distr....

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....an two weeks in filing it. However, the appeal papers after moving through various departments of the government for scrutiny, approval and so on, was ultimately filed on 13th November, 2019. There is no explanation for this delay. Although Mr. Dutta, learned advocate for the appellant contends that considering the issue involved we should condone the delay, we are of the view that even if som....