The Tax Publishers2020 TaxPub(DT) 5174 (SC) : (2020) 274 TAXMAN 0222

INCOME TAX ACT, 1961

Section 260A

Department preferred SLP to appeal against the judgment of Delhi High Court in CIT v. Kapil Dev [ITA No. 146 of 2016 & CM No. 5166 of 2016, dt. 14-3-2016] : 2020 TaxPub(DT) 5173 (Del-HC), whereby the High Court dismissed the Revenue's appeal on the ground of extra-ordinary delay of 950 days in re-filing the appeal, the Supreme Court dismissed the SLP as withdrawn due to low tax effect, leaving question(s) of law open.

Appeal (Supreme Court) - Special leave petition - Appeal to High Court - Condonation of delay --- Re-filing of appeal by Department

Department preferred SLP to appeal against the judgment of Delhi High Court in CIT v. Kapil Dev [ITA No. 146 of 2016 & CM No. 5166 of 2016, dt. 14-3-2016] : 2020 TaxPub(DT) 5173 (Del-HC), whereby the High Court dismissed the Revenue's appeal on the ground of extra-ordinary delay of 950 days in re-filing the appeal. Held: Counsel for the petitioner, on instructions issued by the Department of Revenue, Ministry of Finance vide F.No. 390/Misc./116/2017-JC, dated 22-8-2019, soughts permission to withdraw this special leave petition along with pending applications therein due to low tax effect. Permission was granted, subject to just exceptions. The special leave petition and pending applications were dismissed as withdrawn, leaving question(s) of law open.

REFERRED :

FAVOUR : SLP dismissed

A.Y. :



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