Cmp/24974/2019 Of The Commissioner Of Income Tax v. S. Krishnamoorthy
High Court
02 Dec 2021 In favour of: Unclear
Forum / Bench
High Court · hc_cis_mas
Parties
Cmp/24974/2019 Of The Commissioner Of Income Tax v. S. Krishnamoorthy
Date of order
02 Dec 2021
Assessment year(s)
—
Outcome
Other
Case summary
In Cmp/24974/2019 Of The Commissioner Of Income Tax v. S. Krishnamoorthy, the High Court (2021) decided the matter.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
C.M.P. No. 24974 of 2019
in
T.C.A. (SR) No. 73692 of 2007
R. MAHADEVAN, J.
andMOHAMMED SHAFFIQ, J.
This petition is filed by the petitioner seeking to condone the delay of 42 days in filing the above T.C.A. (SR) No. 73692 of 2007.
2. Heard Mr.M.Swaminathan, learned counsel appearing for the petitioner. It is submitted that the tax effect in this case is less than the threshold limit and hence, the delay may be condoned and the case may be directed to be listed for withdrawal on account of low tax effect.
3. Having regard to the aforesaid submissions made by the learned counsel for the petitioner, the delay is condoned and this petition is ordered accordingly.
[R.M.D., J.] [M.S.Q., J.]02.12.2021
Maya/Dhk
Note: Registry is directed to number the appeal, if it is otherwise in order and list the same for admission, after a week.
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