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TMI Blog2017 (8) TMI 1066X X X X Extracts X X X X X X X X Extracts X X X X ..... p either. It wold be better if the same is disposed of by granting full opportunity to the parties. In the larger interest of justice, we condone the delay, but by imposing conditions. We direct the Review Petitioner to pay costs to the proposed Respondents quantified at ₹ 25,000/, which shall be paid as expeditiously as possible and within a period of four weeks from today. Thereafter, steps be taken to remove all office objections by carrying out the requisite amendments to the memo of the Review Petition. We grant time of six weeks for above purposes. In the event no steps are taken within the stipulated period, the Review Petition will stand dismissed without any adjudication on merits. When the Review petitioner takes steps ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... huge popularity and his death was widely publicized in the media. Therefore, the deponent cannot say that the Department, as a whole, was ignorant about the death of the assesseesole respondent. Secondly, the alleged dispute about who should succeed to the estate of the deceased can in no way influence, and in law, any decision, much less an obligation to proceed with the Review Petition by substituting the heirs and legal representatives of the deceased. 4. The Hon'ble Supreme Court has, decades back, settled this issue inasmuch as so long as there is no deliberate or intentional act, mala fides, utter negligence, then, an opportunity deserves to be granted to prosecute or legal proceeding on merits by setting aside the abatement an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he lager public interest and that of the Revenue itself. It may be that the Government officials, and particularly the Income Tax Department before us (Income Tax) may not comprise of legal Experts or those who are completely aware of the procedural laws and matters. Surely they have a Department, but we cannot ignore the fact that in State and Revenue administration, there are delays including lethargy in seeking approvals and permissions. There are delays in even obtaining authorization to seek legal assistance or advice. It is on account of these procedural delays that we do not find that the larger public interest or the interest of the Revenue should be prejudiced, much less adversely affected. As held by the Hon'ble Supreme Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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