Home › Income-Tax Act › PCIT v. Ratan Kumar Somani (2022) 139 taxmann.com 37 (Cal.)(HC) Editorial : SLP of assessee dismissed, Ratan Kumar Somani v. Pr. CIT (2022) 287 Taxman 294 /114 CCH 61 (SC)

PCIT v. Ratan Kumar Somani (2022) 139 taxmann.com 37 (Cal.)(HC) Editorial : SLP of assessee dismissed, Ratan Kumar Somani v. Pr. CIT (2022) 287 Taxman 294 /114 CCH 61 (SC)

S. 260A : Appeal-High Court-Delay of 174 days-Delay was condoned.

Held that where delay of 174 days in filing of appeal could not be stated to be deliberate on part of revenue nor could it be construed that there was any mala fide intention on part of authorities in not lodging appeal within period of limitation, such delay was to be condoned