Shanti Prime Publication Pvt. Ltd.
Section 260A(2A) of the Income Tax Act, 1961—Appeal—Appeal to High Court — Revenue authorities having not expressly refuted the stand taken by the assessees that they had no knowledge about passing of the order dt. 29th December, 2003 by the Tribunal until June, 2008. the High Court should have shown indulgence to the assessees by condoning the delay in filing the appeals. The concerned appeals shall stand restored to the file of the High Court to be proceeded in accordance with law— Senior Bhosale Estate (HUF) vs. Assistant Commissioner of Income tax [2019] 311 CTR (SC) 754