2013 (7) TMI 422

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..... lay condoned - Decided in favour of Revenue. - Civil Appeal No. 5338 of 2013 (Arising Out of Special Leave Petition (Civil)No. 34192 of 2012) - - - Dated:- 8-7-2013 - H. L. Dattu And Dipak Misra,JJ. ORDER 1. Leave granted. 2. By the consent of the learned counsel for the parties, the matter is taken up for final hearing. 3. The Revenue had filed an appeal bearing Income Tax Appeal .....

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..... view the aforesaid aspect of the matter, the High Court has once again rejected the appeal filed by the Revenue. Being aggrieved by the said order, the Revenue is before us in this Civil Appeal. 7. We have herd learned counsel for the parties to the lis. 8. In our view, the High Court ought not to have been too technical in rejecting the Notice of Motion filed by the Revenue, since the Revenue .....

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