Nms/804/1996 Of The Comm. Of Income Tax v. Vijaypat Singhania

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 804 OF 1996ININCOME TAX APPLICATION (L) NO. 173 OF 1996 The Commissioner of Income-Tax ... PetitionerBombay City-XIII, Bombay. Shri Vijaypath Singhania... Respondents Mr. A.S. Rao for the petitioner.Mrs. V.B. Patel for the respondents. P.C. .Heard Mr. Rao in support of this Motion.Mrs. Vasanti Patel appears for the respondents. TheMotion seeks the condonation of delay of 601 days infiling the application. The ground given for thecondonation that the delay has occurred on account ofacute manpower constraints. It is not possible toaccept this explanation as a tangible explanation,particularly when the delay was of 601 days. Thatapart, the demand raised in this matter is concerningthe penalty of Rs. 1,50,000/-. There has beencircular issued by the C.B.D.T., not to prosecute thematters involving amount less than Rs. 2 lacs, unless there is any serious question of law involved. Thequestion of law sought to be raised in the presentmatter is regarding the quantum of penalty. Thiscannot be a question of law. The Notice of Motion forthe condonation is rejected.The Income TaxApplication will consequently stand disposed of. [H.L. GOKHALE, J.] [V.R. KINGAONKAR, J.]