In Cmapl/276/2016 Of Principal Commnr.of Income Tax v. Sunita Talwar, the High Court (2022) dismissed 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 ORISSA AT CUTTACK
CMAPL No. 276 of 2016
….
Principal Commissioner of Income Tax
Appellant
Mr. S.S. Mohapatra, Senior Standing Counsel along with Mr. Abinash Kedia, Junior Standing Counsel -versus-
….
Sunita Talwar
Respondent
None
Order No.
02.
CORAM:
THE CHIEF JUSTICE
JUSTICE M.S. RAMAN
ORDER
14.12.2022
1. Appearance memo filed in Court today by the Mr. S.S. Mohapatra,
learned Senior Standing Counsel on behalf of the Appellant is taken
on record.
2. There is no convincing explanation given for the inordinate delay of 803 days in filing the restoration application. Even no step has been taken for limitation despite the matter being of the year 2016.
3. Consequently, the Court is not inclined to entertain the present application at this stage. The application is dismissed on the ground of delay and laches.
(Dr. S. Muralidhar)
Chief Justice
(M.S.Raman)
Judge
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