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2022 (1) TMI 1333

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....'BLE JUSTICE T.S. SIVAGNANAM And THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Mr. Samarjit Roychowdhury, Adv. Mr. Soumen Bhattacharjee, Adv. ...for the appellant. Mr. Subhas Agarwal, Adv. ...for the respondent ORDER The Court : - These appeals by the revenue have been filed beyond the period of limitation. There is a delay of 1084 days in filing the appeals. We have heard Mr. Samarjit Roych....