2022 (12) TMI 651

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..... Standing Counsel with Mr A. Renganath, Adv. Respondent Through: Mr Aniket D. Agrawal, Adv. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): CM No.52418/2022 [Application filed on behalf of the appellant seeking condonation of delay of 80 days in re-filing the appeal] 1. This is an application filed on behalf of the appellant/revenue seeking condonation....

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....ontroversy which arose for consideration before the Tribunal was as to whether disallowance could be effected under Section 14A of the Income Tax Act, 1961 [in short, "Act"] if the respondent/assessee had not earned income which was exempt from imposition of tax. 7.1. The Tribunal has taken a view in favour of the respondent/assessee. 8. Mr Ajit Sharma, who appears on behalf of the appellant....