2026 (9) TMI 141

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....t Through: Mr. Puneet Rai, SSC with Mr. Ashwini Kumar & Mr. Rishabh Nangia, JSCs. For the Respondent Through: None. ORDER CM APPL. 35975/2026 (delay in re-filing) 1. Instant application has been filed under Section 151 of the Civil Procedure Code, 1908 seeking condonation of delay of 164 days in re-filing the appeal. 2. For the reasons stated in the application, the delay of 164 day....

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.... addition of Rs. 42,08,00,000/- on the ground of re-agitating the issue decided in original assessment without appreciating that this issue was never analysed during original assessment by the assessing officer? C. Whether the Hon'ble ITAT erred in law in upholding the deletion of addition of Rs. 42,08,00,000/- without appreciating that this issue came to the notice of the assessing o....

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....Authorities viz. Commissioner of Income Tax (Appeals) (hereinafter referred to as 'CIT(A)') so also the Tribunal, have concurrently held that the amount of Rs.8.48 Crores had already been assessed to tax or had been considered while framing the assessment under Section 143(3) of the Act of 1961, while considering the issue of capital gain. 7. Firstly, as found by the appellate authorities this ....