M/S Kishor Mokha Huf v. Pr. Commissioner Of Income Tax, Nagpur And Ors

1 30wp6789.2024..odt IN THE HIGH COURT OF JUDICATURE AT BOMBAY,NAGPUR BENCH, AT NAGPUR. WRIT PETITION NO. 6789 OF 2024 (M/s Kishor Mokha HUF Vs. Pr. Commissioner of Income Tax, Nagpur and ors) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Office Notes, Office Memoranda of Coram, Court's or Judge's ordersappearances, Court's orders of directions and Registrar's orders - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -Mr Ram Heda, Advocate for petitioner.Mr. B.N. Mohta, Advocate for respondent No.1 CORAM: AVINASH G. GHAROTE &ABHAY J. MANTRI, JJ. DATED:20-12-2024 Mr. Heda, the learned counsel for the petitioner submitsthat the assessee was not aware of his rights which is thereason for delay of 16 years having been caused for filing thepresent petition, seeking credit of advance tax claimed to havebeen deposited by the petitioner w.e.f. 31.3.2009. Mr. Mohta,the learned counsel for the respondent opposes the petitioncontending that the delay is gross and unexplained. 2.The position regarding delay has been considered by theApex Court inState of MP Vs. Ramkumar Chaudahary (SLPDiary 48336/2024) decided on 29.11.2024 by the Hon’bleApex Court, considering which,we find that this cannot be areason, to condone the delay of 16 years which has occurred infling of the petition. We therefore, dismiss the petition onaccount of delay and laches. (ABHAY J. MANTRI, J.) (AVINASH G. GHAROTE, J.)