2003 (11) TMI 7 - HC - Income Tax

Appealable order - The appeal was not filed because the same has become time barred. The petitioner could file the appeal and pray for condonation of delay. It has also been urged that the order impugned has been passed after following the judgment of this court which has been reversed by the Division Bench. This is a circumstance which requires merit at least for condonation of delay before the Commissioner. - Accordingly, if any appeal is filed, then the learned Commissioner will sympathetically consider the question of condoning the delay in view of the fact that the order is based on a decision which has already been overruled. - This writ petition is not entertained and permission is granted to the petitioner to prefer an appeal before the Commissioner.

Summary

The High Court of Rajasthan ruled that the petitioner can file an appeal and request condonation of delay since the order was based on a judgment that has been reversed. The writ petition was not entertained, and the petitioner was permitted to appeal before the Commissioner.