Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2018 (9) TMI 1471

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... law is no excuse. Petitioner invited this Court's attention to the communication sent by the ICICI Bank to the petitioner on 29.12.2010 to contend that the Assessing Officer has erred in making an addition of ₹ 6,58,237/-. I do not think that the above communication of the ICICI Bank, in any way, would help the petitioner, as the said communication clearly indicates only that no transactions .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... IT) takes notice for the respondents. By consent of parties, the main writ petition is taken up for final disposal at the admission stage itself. 2. The petitioner is aggrieved against the order of the first respondent dated 22.03.2018, in dismissing the revision petition filed by the petitioner under Section 264 of the Income Tax Act, 1961, on the ground that the very revision was filed with i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ant, who was handling his case, has not advised him to file any appeal or revision before higher authorities. 5. The first respondent having not satisfied with the above reasoning has chosen to reject the revision on the ground that the same is filed with inordinate delay, without there being any proper reasons and explanations. 6. I find that the first respondent is totally justified in rej .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... on merits, the petitioner has not made out a case so as to seek for indulgence before the first respondent for considering the revision, by condoning such enormous delay. Accordingly, I find no grounds to interfere with the order of the first respondent. Hence, the writ petition fails and the same is dismissed. No costs. Consequently connected miscellaneous petitions are closed. - - TaxTMI - .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates