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Issues involved: Determination of whether a payment of water charges constitutes revenue expenditure.
The Supreme Court considered a special leave petition regarding the classification of water charges as revenue expenditure. The High Court summarily dismissed the appeal, noting that the special leave petition was filed 481 days late. Despite the petition containing only six grounds, the application for condonation of delay was extensive, citing numerous decisions. The Court expressed concern over the petitioner's failure to adhere to circular letters issued by the CBDT and the filing of petitions for assessment years over twenty years old. It questioned why no actions were taken against the officers responsible for the delay. The Court criticized the lengthy procedure involved in filing an application for grant of special leave, emphasizing the need to streamline the process. It highlighted a specific instance where there was a significant delay in obtaining a certified copy of the judgment and submitting the proposal to the relevant department. The responsibility for such delays was not adequately addressed in the application for condonation of delay, leading the Court to find no sufficient cause for condonation. Ultimately, the Supreme Court dismissed the special leave petition and directed the Commissioner of Income-tax to consider taking appropriate actions in response to the observations made in the judgment. The Court's decision underscored the importance of timely and efficient legal proceedings, urging the petitioner to address internal issues to prevent future delays.
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