C.I.T vs Essar Projects Ltd

The Supreme Court condoned a delay of 26 days in filing a Notice of Motion by the Revenue in an Income Tax Appeal, emphasizing that the High Court should not have been overly technical in its rejection. The Court held that the Revenue's inability to obtain a certified copy of the order in a timely manner justified the delay. Consequently, the Court directed the High Court to hear the Income Tax Appeal No. 450 of 2011 on its merits, ensuring both parties are afforded an opportunity to present their case.