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TMI Blog2014 (7) TMI 445X X X X Extracts X X X X X X X X Extracts X X X X ..... ffidavit of service, this Court finds no justification, still to continue with said revision to remain pending and give further opportunity to Revenue, after such a long time - This revision was filed in 2007 and till date affidavit of service has not been filed - it is fit case where this Court must reject revision having not been filed in accordance with rules and for non-compliance of requirement of Chapter 27 Rule 5(2) of High Court Rules - Decided against Revenue. - Sales/Trade Tax Revision No. - 1616 of 2007 - - - Dated:- 2-7-2014 - Hon'ble Sudhir Agarwal,JJ. For the Applicant : C. S. C. ORDER 1. Heard Learned Standing Counsel for Revisionist and perused the record. 2. This revision is preferred under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee shall be accompanied by an affidavit of service stating that two copies of the application together with other papers or affidavit accompanying it have been served on the Standing Counsel authorised to receive notice on behalf of the department concerned, and further stating that the Standing Counsel has been intimated the date of filing in Court of the application. (2) An application made by the Commissioner of Income Tax shall normally be accompanied by an affidavit of service stating that a copy of the application together with other papers and affidavit accompanying it have been served on the assessee in accordance with the procedure prescribed therefor by the Income Tax Act, 1961 and also stating that the assessee has been int ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or opportunity to the assessee and revision has not been filed in the manner prescribed in the Rules. 6. It is true that revision filed by Revenue, may not be dismissed for technical reasons, but where service has not been effected upon assessee for several years all together and Commissioner of Trade Tax apparently has failed to comply with the statutory requirement of filing affidavit of service, this Court finds no justification, still to continue with said revision to remain pending and give further opportunity to Revenue, after such a long time. 7. This revision was filed in 2004 and till date affidavit of service has not been filed. In my view it is fit case where this Court must reject revision having not been filed in accordan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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