Himachal Pradesh High Court
For assessee
High Courts
Rulings of the High Court of Himachal Pradesh, newest first.
1 ruling found
Himachal Pradesh High Court
Where retrospective amendment to Section 17(5)(d) was challenged by filing belated appeal, though Appellate Authority lacked power to condone delay beyond statutory limit, High Court set aside dismissal of appeal as time-barred and remanded matter for fresh decision on merits