Punit Kumar Choubey Vs Commissioner
Date: August 9, 2023
Subject Matter
Delay in filing appeal cannot be condoned when the taxpayer has not availed the appellate remedy
Summary
This is a judgment delivered by the Patna High Court in a case involving an appeal against an assessment order. The appeal was rejected due to a time limitation, and the petitioner sought a waiver for the delay. The court considered various key point…
FULL TEXT OF THE JUDGMENT/ORDER OF PATNA HIGH COURT The writ petition is filed against an assessment order and the rejection of an appeal filed, on the ground of limitation. It is urged that the assessment order itself was an ex parte order. 2. A detailed counter affidavit has been filed by the State, wherein it is pointed out that there was a notice issued and repeated opportunities given to the…