Court Condones 1158-Day Appeal Delay, Questions CA Certificate Validity, Orders Reassessment Without Misconduct Proof.

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....The Calcutta High Court allowed the condonation of a 1158-day delay in filing appeals, noting the appellants' diligence in pursuing the matter. The validity of a Chartered Accountant's Certificate was questioned, with the court finding that there was no evidence of deliberate production of a false document by the appellants. The court deemed the findings of the adjudicating and appellate authorities as perverse due to lack of proof of intentional wrongdoing. The matter was remanded for fresh consideration, emphasizing that the adjudicating authority should verify if the duty has been passed on and consider all relevant records, including any new certificate from the Chartered Accountant. The appeals were allowed with directions for a reevaluation.....