AdvertisementPCIT Vs Satish Kumar (Delhi High Court) Procedural History & Facts: The Revenue filed an application (CM APPL. 31455/2026) under Section 5 of the Limitation Act, Section 151 of the Code of Civil Procedure, 1908, and Section 260(2A) of the Income Tax Act, 1961, seeking condonation of a 77-day delay in re-filing an appeal (ITA 384/2026) against an ITAT order dated 26.09.2025. Findings & Directions: The High Court condoned the 77-day delay in re-filing and admitted the appeal on four substantial questions of law: Whether the ITAT was legally justified in rejecting multiple Revenue grounds...