2024 (1) TMI 1469

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.... Adv. and Mr. Prithu Dudhoria, Adv. For the Respondent : Mr. Pratyush Jhunjhunwala, Adv. ORDER The Court :- It appears that there is a delay of 112 days in filing the appeal. We are satisfied with the reasons given by the appellant department for not preferring the appeal within the period of limitation. Hence, the delay in filing the appeal is condoned. This appeal by the revenue under Secti....

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.... law in not considering the application of explanation two to Section 263, where under an order passed by the Assessing Officer shall be deemed to be erroneous in so far as it is prejudicial to the interest of revenue, if in the opinion of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner, the order is passed without making enquiries or verification w....

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....s personally appeared before the Assessing officer in response to the summons issued under Section 131 of the Act and the statement on oath was recorded and the books of accounts were also verified. Thus the Tribunal was satisfied that complete enquiry was conducted by the assessing officer when the matter went before him for the second time pursuant to the order passed under Section 263 of the Ac....