2023 (5) TMI 1266

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t : Mr Abhishek Maratha, Sr. Standing Counsel with Mr Akshat Singh, Standing Counsel. For the Respondent : None. ORDER CM Appl.29613/2023 in ITA 316/2023 CM Appl.29614/2023 in ITA 317/2023 1. These are applications moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 1.1 According to the appellant/revenue, the period of delay involved is 285 days. 2....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... period in issue in the above-captioned appeals, the respondent/assessee had not earned any exempt income. 10. There is no dispute, that this issue is covered by a judgment of the coordinate bench of this Court dated 02.09.2015 passed in ITA 749/2014 titled Cheminvest Limited v. Commissioner of Income Tax-VI and the judgment passed in Commissioner of Income-tax, Central 1, Chennai v. Chettinad Lo....