2024 (4) TMI 854

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..... Mr. Kashish Kumar Gupta , Advocate for the petitioner Mr. Sharan Sethi , Addl. A. G. Haryana ORDER SANJEEV PRAKASH SHARMA. J. ( ORAL ) Heard, learned counsel for the parties. 2. The issue involved in the present case is against the order of assessment dated 30.05.2023 filed on 30.09.2023, the limitation provided under the Act is four months, which includes one month of condonation, if rea .....

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..... ally it would be less than four months. The petitioner has also given out other reasons for not filing the appeal within the period of three months. In the opinion of this Court the delay ought to have been condoned, which was within the powers of the appellate authority upto one month. 4. On the aforesaid facts, we allow the present petition and remand the matter back to the appellate authority .....

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