2024 (10) TMI 374

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..... ion on merits by the appellate authority and by reasons of the Appellate Tribunal not being available it would be necessary for this Court to scrutinize the records and determine the factual issues in order to test out the order passed by the proper officer on merits. Having regard thereto and considering the fact that the entire amount of tax has already been recovered it would be prudent, at thi .....

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..... , learned advocate appearing in support of the writ petition would submit that being aggrieved by an order dated 3rd May, 2023 passed under Section 73 of the said Act, an appeal was filed before the appellate authority. According to him, there had been a delay of 53 days in preferring the appeal. Having regard to the same, an application for condonation of delay was also filed. The appellate autho .....

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..... Having regard to the above and taking note of the fact that there is no adjudication on merits by the appellate authority and by reasons of the Appellate Tribunal not being available it would be necessary for this Court to scrutinize the records and determine the factual issues in order to test out the order passed by the proper officer on merits. 5. Having regard thereto and considering the fact .....

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