C.I.T.,MUMBAI vs KAVINDRA GUPTA — SLP(C) No. 18128/2010

In this tax appeal case, the Supreme Court heard the CIT's challenge to a High Court order dated 20/07/2009. The Court condoned the delay in filing the petition and set aside the impugned order, remitting the matter to the High Court to reconsider the question of delay condonation in light of the Finance Act No. 14 of 2010 (enacted after the original order). The Department was directed to file a Notice of Motion within eight weeks to satisfy the High Court of sufficient cause for condonation of delay, with the warning that failure to do so would result in the matter not being considered by the High Court. This case analysis is maintained by casestatus.in based on publicly available court records.