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 rejecting the motion. 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. The outcome was a disposal of the Civil Appeal with no costs awarded.