b. prasad, J. - (1.) : Heard learned counsel for parties.
(2.) ADMITTEDLY, an appeal lies against the order impugned. The appeal was not filed because the same has become time-barred. The petitioner could file the appeal and pray for condonation of delay. It has also been urged that the order impugned has been passed after following the judgment of this Court which has been reversed by the Division Bench. This is a circumstance which requires merit at least for condonation of delay before the CIT(A). Accordingly, if any appeal is filed, then the learned CIT will sympathetically consider the question of condoning the delay in view of the fact that the order is based on a decision which has already been overruled. Consequently, this writ petition is not entertained and permission is granted to the petitioner to prefer an appeal before the CIT(A). With these observations, this writ petition is disposed of.;