Chsw/179/2015 Of Satyanarayan M. Malpani v. Income Tax Settlement Commission And 3 Ors. And Sitadevi Satyanarayan Malpani(Applicant)
High Court
29 Apr 2016 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Chsw/179/2015 Of Satyanarayan M. Malpani v. Income Tax Settlement Commission And 3 Ors. And Sitadevi Satyanarayan Malpani(Applicant)
Date of order
29 Apr 2016
Assessment year(s)
—
Outcome
Allowed
The order — as passed by the High Court
Case summary
In Chsw/179/2015 Of Satyanarayan M. Malpani v. Income Tax Settlement Commission And 3 Ors. And Sitadevi Satyanarayan Malpani(Applicant), the High Court (2016) allowed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
CHAMBER SUMMONS NO. 179 OF 2015
IN
WRIT PETITION NO. 919 OF 2008
Sitadevi Satyanarayan Malpani .. Applicant
In the matter betweenSitadevi Satyanarayan Malpani .. Appellant
v/s.
Income Tax Settlement Commission .. Respondent
Mr. Rahul Hakani i/b A.R. Singh and Paras Savla for the applicant Mr. Suresh Kumar for the respondent
CORAM : M.S. SANKLECHA & A.M. BADAR, J.J.
DATED : 29[th] APRIL, 2016.
P.C.
1.This Chamber Summons has been taken out by the applicant for condoning the delay of 915 days in taking out the Chamber Summons to bring on record the legal heirs of the original petitioner, who passed away on 27[th] June, 2012.
2.We have perused the affidavit-in-support of the Chamber Summons and are satisfied with the reasons set out therein for the delay in taking out the Chamber Summons. The appellant is an old
lady and her husband – the original petitioner passed away on 27[th ]June, 2012. The letter of Administration was obtained in 2014. It was only on making enquiries with her husband's Chartered Accountant, that she learnt about the pending petition that this application was taken out. In the above circumstances, the delay is explained and it is necessary to bring on record the legal heirs of the original petitioner.
3.The Chamber Summons is allowed in terms of prayer clauses (a) and (b).
(A.M. BADAR, J.)
(M.S. SANKLECHA, J.)
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