Pearl Woollen Mills, Ludhiana v. Commissioner Of Income Tax(Central), Ludhiana

IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. --- Income Tax Appeal No. 184 of 2011Date of decision: 12.7.2011 Pearl Woollen Mills, Ludhiana --- Appellant Versus Commissioner of Income Tax(Central), Ludhiana --- Respondent CORAM:HON’BLE MR. JUSTICE ADARSH KUMAR GOELACTING CHIEF JUSTICE HON’BLE MR. JUSTICE AJAY KUMAR MITTAL --- Present:Mr. Pankaj Jain, Advocate for the appellant. --- AJAY KUMAR MITTAL, J. This appeal under Section 260A of the Income-Tax Act,1961 (for short “the Act”) has been filed by the assessee against theorder dated 18.3.1976, passed by the Income Tax Appellate TribunalChandigarh Bench (in short “the Tribunal”) in ITA Nos.1497 &1508/CHANDI/71-72, relating to the assessment year 1966-67. 2.A stale matter of the epoch of late seventies has beensought to be revived by the assessee by filing the instant appealunder Section 260-A of the Act. The order impugned in the appealwas passed by the Tribunal way back on 18.3.1976. Along with theappeal, the appellant has also filed Civil Miscellaneous ApplicationNo. 8087-CII of 2011 under Section 5 of the Limitation Act for condonation of delay of 34 years and 13 days in filing the presentappeal. 3.On a query being put to the learned counsel for theappellant that when the provisions of Section 260A of the Act wereinserted by Finance (No.2) Act, 1998 w.e.f. 1.10.1998 only, how theappeal filed in the year 2011 challenging the order passed in the year1976 is maintainable or that an appeal under Section 260A of the Actimpugning the order passed in 1976 could now be filed, the counselwas unable to justify the filing of the appeal. 4.The instant appeal is sheer abuse of the process of law.We, therefore, do not find any justification to entertain this appealand the same is accordingly dismissed. (AJAY KUMAR MITTAL) JUDGE (ADARSH KUMAR GOEL) ACTING CHIEF JUSTICE