D.b. Income Tax Misc. Application v. Competent Authority & Anr

IN THE HIGH COURT OF JUDICATURE FOR RAJSATHANAT JAIPUR BENCH, JAIPUR D.B. Income Tax Misc. Application No.1/2011Satya Narain vs. Competent Authority & Anr. 26.03.2012 HON'BLE THE CHIEF JUSTICE MR. ARUN MISHRAHON'BLE MR. JUSTICE MOHAMMAD RAFIQ Mr. S.C. Gutpa, for applicant. The S.L.P. against the impugned order has already beendismissed. An application has been filed under Section 261 of theIncome Tax Act, 1961 read with Section 109 CPC for grant ofcertificate under Section 261 of the Income Tax Act read with Article133(1) of the Constitution of India certifying that it is a fit case forfiling civil appeal before the Supreme Court. In the facts and circumstances of the case and consideringthe order passed by this Court and also the aforesaid dismissal ofthe S.L.P. by the Supreme Court, we are not inclined to entertainthe application for grant of certificate. Besides, there is delay infiling the application, which has not been satisfactorily explained bythe applicant. On that ground also, the application is liable to bedismissed. Accordingly, the income tax misc. application is dismissed on the aforesaid grounds. Civil Misc. Stay Application No.3062/2011and I.A. No.32704/2011 are also dismissed. (MOHAMMAD RAFIQ),J. (ARUN MISHRA),C.J. Mohit/S/3/All corrections made in the judgment/order have been incorporated in thejudgment/order being emailed./Mohit Tak, Jr. P.A.