2013 (3) TMI 490 - HC - Income Tax

Delay of 121 days in filing the review petition - no application has been filed for condonation of delay in filing the review petition - Held that - Two options are there in these circumstances, first to dismiss the review petition as barred by limitation and second one is to return the original review petition to the petitioner to file fresh review petition along with application under Section 5 of the Limitation Act, in accordance with law. Thus opting for second option Registry is directed to return the original review petition to the petitioner, with aforesaid liberty.

Summary

The High Court of Rajasthan reviewed a petition by Smt. Rashmi Malpani regarding an income tax appeal. The review petition was delayed by 121 days without a condonation application. The court decided to return the original petition for a fresh filing with a condonation application under Section 5 of the Limitation Act. The review petition was treated as disposed of.