SUBBANNA GOWRAMMA FAMILY TRUST REPRESENTED BY ITS TRUSTEE, SRI. R.S. DEVKUMAR Vs. COMMISSIONER OF INCOME-TAX

JUDGEMENT

(1.) HEARD the learned Counsel for the parties at the stage of hearing of interlocutory application.

(2.) ACCEPTING the reasons stated in the Misc.Cvl.petitions No. 1408/2009 and 1409/2009 filed in both these appeals delay of 526 days in filing the appeals is condoned. Accordingly, Misc.Cvl. Nos. 1408 and 1409/2009 are allowed.

(3.) THE ground of attack of the impugned order passed by the Tribunal is that it is bounden duty of the Tribunal while giving effect to the order passed under Section 260(1) to give due regard to the observations of the High Court. It cannot be mechanically followed.