Commr. Of Income Tax, v. M/S.Madras Spinners Ltd.,

T.C.M.P.No.43 of 2005 in TC.SR.No.7494 of 2005 R. MAHADEVAN, J.

AND MOHAMMED SHAFFIQ, J.

This petition is filed by the petitioner/Appellant seeking to condone the delay of 30 days in filing the above Tax Case Appeal.

2. Heard both sides. They submitted that the tax effect in this case is less than the threshold limit and hence, the delay may be condoned and the case may be directed to be listed for withdrawal on account of low tax effect.

3. Having regard to the aforesaid submissions made by the learned counsel for both sides, the delay is condoned and this petition is ordered accordingly.

[R.M.D., J.] [M.S.Q., J.] 18.11.2021 av Note : Registry is directed to number the appeal and post the same for admission, after printing the name of Mr.M.Swaminathan, learned counsel for the appellant and Mr.Subburaya Aiyar, learned counsel for the respondent 1/1 https://www.mhc.tn.gov.in/judis