2022 (2) TMI 1463

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....shita Goyal and Mr. Shubham Gupta, Advocates. For the Respondent : Mr. Sanjay Kumar, Advocate. JUDGMENT MANMOHAN, J (Oral): C.M.No. 9141/2022 Exemption allowed, subject to all just exceptions. Accordingly, the application stands disposed of. W.P.(C) 3137/2022 1. Present writ petition has been filed challenging the order dated 27^th March, 2021 passed by Commissioner of Income ....

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....that the said order is appealable. He states that the Petitioner meticulously pursued the said appeal until June, 2019. 2. Learned Counsel for the Petitioner states that the Petitioner came to know that the said appeal is not maintainable as the Petitioner had not paid the tax determined in the order passed under Section 195(2) of the Act. He states that the Petitioner, immediately thereafter, ....

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....racted to the facts of the present case and the Petitioner is entitled to exclusion of time spent in prosecuting the proceeding bona fide in a Court without jurisdiction. 6. This Court is of the view that if the time spent by the Petitioner in prosecuting the appeal under Section 248 of the Act is excluded, then the Revision Petition filed under Section 264 would be within time. 7. Consequen....