2024 (1) TMI 217

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.... Sr. Standing Counsel with Mr Pratyakash Gupta, Standing Counsel. For the Respondent Through: None. ORDER RAJIV SHAKDHER, J. (ORAL): CM APPL. 64443/2023 [Application filed on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal] 1. This is an application seeking condonation of delay in re-filing the appeal, on behalf of the appellant/revenue. 2. Ac....

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....sole shareholder, i.e., Everbez Business Inc. [in short 'Everbez']. The record shows that Everbez was being proceeded under the Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Act, 2015 [in short '2015 Act']. 8. The said order of the CIT(A) has been sustained by the Tribunal via the impugned order. 9. Mr Ruchir Bhatia, learned senior standing counsel states that the....