2021 (12) TMI 1468

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..... sment order in question and it appears from record that the said appeal was dismissed on 25th September, 2014 as it appears from Annexure P-5 to the writ petition and even if the explanation of the petitioner is accepted the time was consumed by him in the appeal in that case also from the order of the Tribunal it is after almost seven years in approaching the writ court and this inordinate delay .....

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..... tes appearing for the parties. In this matter, petitioner has challenged the impugned order dated 26th February, 2013 passed by the Commissioner of Income Tax under Section 264 of the Income Tax Act, 1961 after eight years. Petitioner submits that due to mistake he had filed an appeal before the Tribunal against the assessment order in question and it appears from record that the said appeal wa .....

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