COMMISSIONER OF INCOME TAX Vs. ESSAR PROJECTS LTD.

JUDGEMENT

(1.) Leave0 granted.

(2.) By the consent of the learned counsel for the parties, the matter is taken up for final hearing.

(3.) The Revenue had filed an appeal bearing Income Tax Appeal No.450 of 2010 against the order passed by the Income Tax Appellate Tribunal. While filing the appeal there was a delay of one day. The High Court had dismissed the appeal by its order dated 22.07.2009.