2019 (9) TMI 928 - SCH - Income Tax

Appeals to High Court u/s 260A - Words the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner in Section 260A (2) (a) interpretation - whether mean only the 'jurisdictional' Principal or Chief Commissioner of Income-tax (CIT) or could it include any CIT including the CIT (Judicial)? - period of limitation - HELD THAT - SLP dismissed on the ground of low tax effect. Rest of the matters - Delay condoned. Applications seeking exemption from filing certified copy of the impugned order are allowed.

Summary

The Supreme Court dismissed the special leave petition (S.L.P.) on the ground of low tax effect. Delay was condoned, applications for exemption from filing certified copy of the order were allowed, and leave was granted for the rest of the matters with instructions to complete pleadings in the meantime.