2018 (12) TMI 1333

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..... neous application for rectification and it was only after such application came to be disposed of, that the applicant has filed the present appeal. It is in these circumstances that a delay of 276 days has occasioned in preferring the tax appeal. Having regard to the submissions advanced by the learned advocates for the respective parties and considering the averments made in the memorandum of .....

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..... Parikh, learned advocate for the applicant submitted that after the passing of the impugned order, the applicant had filed a miscellaneous application for rectification of certain apparent mistakes, which came to be rejected on 12.2.2018 and that it was only thereafter that the tax appeal could be filed. It is in these circumstances that a delay of 276 days has occasioned. It was urged that there .....

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..... isposed of, that the applicant has filed the present appeal. It is in these circumstances that a delay of 276 days has occasioned in preferring the tax appeal. 6. Having regard to the submissions advanced by the learned advocates for the respective parties and considering the averments made in the memorandum of application, the court is of the view that the delay caused in filing the tax appeal .....

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