Delhi High Court Condoned 170 Days Delay in Re-filing Appeals by Commissioner of Income Tax; Refrains from Entertaining Issues Not Raised before the Statutory Authority [Read Order]

By Devanand T R - On September 17, 2023 8:30 am - 2 mins read
Delhi High Court Condoned - Delay in Re - filing Appeals - Commissioner of Income Tax Refrains Entertaining Issues Raised Statutory Authority - TAXSCAN

The High Court of Delhi has condoned the delay of 170 days in the re-filing of appeals by the Commissioner of Income Tax – International Taxation -1. However, the court refrained from entertaining certain issues raised in the appeals that had not been previously brought before the statutory authorities. The appeals, related to the Assessment…

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