COMMISSIONER OF INCOME TAX Vs. ELECTROLUX KELVENATRO LTD.

JUDGEMENT

(1.) There is a delay of 412 days in re-filing of the appeal. Learned counsel for the respondent submits that they have no objection if the delay in re-filing the appeal is condoned.

(2.) The application is, accordingly, allowed.

(3.) Despite repeated directions, the appellant has not been able to produce the record.