Ita/50/2007 Of Commissioner Of Income Tax And Anr v. Smt. Teeka Rani Meera Devi

MCC REVIEW / RECALL APPLICATION NO. 888 OF 2008 CLMA DELAY CONDONATION APPLICATION NO. 4712 OF 2008 ITA NO. 50 of 2007 Hon’ble P.C. Verma, J. Hon’ble Sudhanshu Dhulia, J. Mr. Arvind Vashisth, learned counsel for the appellant. Mr. S.K. Posti, learned counsel for the review applicant / respondents. Perused the grounds taken for condonation of delay in filing the review/recall application. We have perused the judgment dated 9[th] October, 2007 as well as present review/recall application. The question came up before the Hon’ble Court was relating to limitation as the first appellate Court and second appellate Court both rejected the appeal of the assessee on the ground of limitation. Since, it has been held in that judgment that the proceeding initiated under Section 148 of the Income Tax Act was within time, therefore, now it is made clear that CIT (Appeals) will decide the appeal on merits. Recall application along with delay condonation application is disposed of accordingly. (Sudhanshu Dhulia, J.) (P.C. Verma, J.) 24.12.2008 24.12.2008 Rathour