2003 (3) TMI 30 - HC - Income Tax

Writ petition is highly belated - Admittedly, the certificate of intimation was sent to the petitioner on February 16, 1999, intimating the amount of tax payable by it. If the petitioner felt aggrieved by the same, it should have challenged the certificate of intimation within reasonable time - No explanation much less satisfactory has been furnished for this inordinate delay. All that is contended by the petitioner is that the petitioner kept making representations to the Department. This, in our opinion, does not explain the delay in approaching the court. Consequently, the writ petitions are dismissed on the ground of laches.

Summary

The High Court of Punjab and Haryana dismissed four Civil Writ Petitions related to a Hindu undivided family challenging tax calculations under the Kar Vivad Samadhan Scheme, 1998. The court found the petitions to be highly belated due to inordinate delay in challenging the tax certificate, leading to dismissal on the ground of laches.