ADVERTISEMENT
The Court: We have heard learned advocates on either side.
There is a delay of 70 days in filing the appeal. We are satisfied with the
SPONSORED
explanation offered for not preferring the appeal within time. Therefore, the delay
is condoned. The application being GA 1 of 2026 is allowed.
The appeal is admitted on the following substantial questions of law for
consideration.
“a) Whether the Tribunal erred in passing an order through the
appellant Company status is striking off Company and the Tribunal
also failed to consider that there was certain procedure has to be
followed by the assessing officer before issuing reassessment notice
against striking off Company.
