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TMI Blog2023 (7) TMI 1316X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr Abhishek Maratha, Sr Standing Counsel with Mr Akshat Singh, Jr Standing Counsel. For the Respondent : None. RAJIV SHAKDHER, J.: (ORAL) CM APPL. 38119/2023 in ITA 409/2023 CM APPL. 38122/2023 in ITA 410/2023 CM APPL. 38125/2023 in ITA 411/2023 CM APPL. 38128/2023 in ITA 412/2023 1. Allowed, subject to just exceptions. CM APPL. 38117/2023 in ITA 409/2023 CM APPL. 38120/2023 in I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 23 CM APPL. 38127/2023 in ITA 412/2023 [Applications filed on behalf of the appellant/revenue seeking condonation of delay of 118 days in re-filing] 5. These are the applications moved on behalf of the appellant/revenue seeking condonation of delay in re-filing the appeal. 5.1 According to the appellant/revenue, there is a delay of 118 days. 6. For the reasons given in the applications, the de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relevant period. 11. According to us, the issue is covered by the following decisions: (i) Judgement dated 02.09.2015 passed in ITA 749/2014, titled Cheminvest Limited v. Commissioner of Income Tax-VI. (ii) Commissioner of Income-tax, Central 1, Chennai v. Chettinad Logistics (P.) Ltd. [2017] 80 taxmann.com 221 (Madras). (iii) Order dated 30.05.2023 passed in ITA Nos. 316/2023 and 317/2023 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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