The Commissioner Of Income Tax – 8, Mumbai v. The Income Tax Appellate Tribunal, Mumbai & Another
High Court
22 Jan 2010 In favour of: Unclear
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax – 8, Mumbai v. The Income Tax Appellate Tribunal, Mumbai & Another
Date of order
22 Jan 2010
Assessment year(s)
—
Outcome
Dismissed
Case summary
In The Commissioner Of Income Tax – 8, Mumbai v. The Income Tax Appellate Tribunal, Mumbai & Another, the High Court (2010) dismissed the appeal.
Decision: The petition is dismissed with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
Sections referenced in this judgment
The order — as passed by the High Court
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO.140 OF 2010
The Commissioner of Income Tax – 8, MumbaiVersus
..Petitioner.
The Income Tax Appellate Tribunal, Mumbai & Another
..Respondents.
Mr.Suresh Kumar for the petitioner.None for the respondents.
CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ.
DATE : 22[nd] January, 2010.
P.C. :
1.The petition, which seeks to impugn the correctness of an order dated 22[nd] November 2006 passed by the Tribunal in a miscellaneous application under section 54 of the Income Tax Act, 1961, has been filed over three years after the passing of the order. There is no valid explanation for the delay in the petition, which was lodged on 30[th] November 2009. Not even an explanation has been offered in the petition for the delay on the part of the department. In any event, it would always be open to the petitioner to challenge the fresh order that may be passed by the Tribunal in consequence of the order of recall. Hence, we do not find any reason to exercise the jurisdiction under Article 226 at this stage. The petition is dismissed with no order as to costs.
(J.P. Devadhar, J.)
(Dr.D.Y. Chandrachud, J.)
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