M/S Ups Invertor. Com… v. Principal Commissioner Of Income Tax …

2024:HHC:7 IN THE HIGH COURT OF HIMACHAL PRADESH SHIMLA CMP(M) No. 1022 of 2024Date of decision: 23.08.2024 _____________________________________________________ M/s UPS Invertor. Com….. Petitioner Versus Principal Commissioner of Income Tax … Respondent _____________________________________________________ Coram: The Hon’ble Mr. Justice M.S. Ramachandra Rao, Chief Justice.The Hon’ble Mr. Justice Ajay Mohan Goel, Judge.Whether approved for reporting?[1] __________________________________________________ For the Petitioner :Mr. Praveen Sharma, Advocate. For the respondent:Mr. Neeraj Sharma and Mr. IshaanKashyap, Advocates. M.S. Ramachandra Rao, Chief Justice (Oral) This application is filed to condone the delay of 5years 306 days in filing the Review Petition. 2.The only ground urged in the application forcondonation of delay is that the judgment relied upon in the ordersought to be reviewed was subsequently over-ruled by theSupreme Court. 3.It is settled law that change in law is not a ground forseeking review. Moreover, the appellant should have been morediligent in filing Review Petition with the time prescribed by law i.e. 30 days from the date of the order instead of filing the Review 1Whether the reporters of Local Papers may be allowed to see the judgment? Petition with such an abnormal period of delay without any properexplanation for its condonation. 4.Therefore, the application for condonation of delay isdismissed. Consequently, the Review Petition is also dismissed. (M.S. Ramachandra Rao) Chief Justice. August 23, 2024 (hemlata) (Ajay Mohan Goel) Judge.