THE COMMISSIONER OF INCOME TAX 3 PUNE vs SUBHASH F. BAFNA — SLP(C) No. 10982/2018

The Supreme Court condoned the delay and disposed of the SLP, noting that the Bombay High Court had dismissed the Revenue's appeal without considering Question No. 2, which was not part of the earlier assessment year appeal. The Court permitted the Income Tax Commissioner to file a review petition before the High Court within 30 days, directing that it be decided on merits and not dismissed on limitation. If the review goes against the petitioner, they retain the right to challenge both the review order and the original impugned order. This case analysis is maintained by casestatus.in based on publicly available court records.