Pr. Commissioner Of Income Tax Guwahati, Aayakar Bhawan, Guwahati v. M/S Numaligarh Refinery Limited Christian Basti, G.s. Road, Guwahati

GAHC010229352021 THE GAUHATI HIGH COURT(HIGH COURT OF ASSAM, NAGALAND, MIZORAM AND ARUNACHAL PRADESH) Case No. : I.A.(Civil)/362/2023 PR. COMMISSIONER OF INCOME TAX GUWAHATI, AAYAKAR BHAWAN, GUWAHATI- 781005. VERSUS M/S NUMALIGARH REFINERY LIMITED CHRISTIAN BASTI, G.S. ROAD, GUWAHATI- 781005. Advocate for the Petitioner : MR. S CHETIA Advocate for the Respondent : MR J ROY Linked Case : PR. COMMISSIONER OF INCOME TAX VERSUS M/S NUMALIGARH REFINERY LIMITED (B) ------------ Advocate for : Advocate for : appearing for M/S NUMALIGARH REFINERY LIMITED (B)For the applicant : Mr. S. Chetia, Standing Counsel, Income Tax DepartmentFor the respondent : Mr. J. Roy, Senior AdvocateAssisted by Mr. S.S. Roy, Advocate – B E F O R E – HON’BLE THE CHIEF JUSTICE HON’BLE MR. JUSTICE ARUN DEV CHOUDHURY --19072023 This application has been filed under Section 5 of the Limitation Act, 1963 seeking condonation of delay of 33 days occasioned in filing of the connected appeal. Heard learned counsel representing the parties. The grounds set up in the application for condonation of delay appear to begermane. Hence the application is allowed and delay is condoned. Registry shall number the connected appeal and list for admission after one week. JUDGECHIEF JUSTICE Comparing Assistant