Vikram Developers And Promoters v. The Dy. Commissioner Of Income Tax

IN THE HIGH COURT OF JUDICATURE AT BOMBAYCIVIL APPELLATE JURISDICTION WRIT PETITION NO.14505 OF 2023 Vikram Developers And Promoters VersusThe Dy. Commissioner Of Income Tax, Central Circle 2(1) And Ors ...Petitioner ...Respondents ---- Mr. Devendra Jain i/b Ms Radha Halbe for Petitioner.Mr. Suresh Kumar for Respondents-Revenue. ----CORAM : K. R. SHRIRAM & Dr. NEELA GOKHALE, JJ.DATED : 4[th] DECEMBER 2023 P.C. : 1In paragraphs 8 and 9 of the impugned order dated 10[th] January2023, it is recorded that petitioner had made a request to the Tribunal tofollow the earlier order in assessee’s own case or constitution of a special bench if, the Tribunal was not agreeing with the earlier order. The Tribunal has rejected that request of petitioner on the ground of co-ordinate bench’sorder in earlier assessment year that it had nowhere examined the ambitand scope of Section 115JC of the Income Tax Act 1961. 2Mr. Jain states that petitioner will file a misc application before theTribunal but requests that the court should condone the delay, if any. 3In view of what is stated in the petition, and since there is a referenceto Section 115JC of the Act in assessee’s own case for the previous years, inour view, petitioner should file a misc application before the Tribunal. TheTribunal shall entertain the misc application on merits and treat the delay, if Meera Jadhav any, as condoned provided misc application is filed on or before 31[st]December 2023. 4We clarify that we have not made any observation on the merits of the matter. 5Petition disposed. ` (Dr. NEELA GOKHALE, J.) (K. R. SHRIRAM, J.)