2013 (5) TMI 712

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..... t pretending to be innocent. Following the decision of apex court in case of Ketan V. Parekh vs. Special Director, Directorate of Enforcement [2011 (11) TMI 62 - SUPREME COURT OF INDIA] , we find that the appellant had deliberately approached wrong forum to cause prejudice to the interest of Revenue when it was facing demand of 60 lakh and 75 lakh under section 114 and 114A of the Act,respectively .....

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..... recourse to the remedies available to them in accordance with law. In the meantime, there was delay of 1236 days as stated in the application. 2. We are conscious that seeking remedy in different forums may be a cause to condone delay. But this is case of wilful dilatory tactics followed by appellant pretending to be innocent. Following the ration laid down by apex court in the case of Ketan V. P .....

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