The court dismissed an application seeking condonation of a 751-day delay, holding that an administrative procedure explanation was insufficient.
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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARYORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.2271 OF 1996
IN
INCOME TAX APPLICATION (LOD) NO.367 OF 1996
The Commissioner of Wealth-tax ..Applicant.
V/s.
The Oudh Sugar Mills Ltd. ..Respondent.
Mr.Ashok Kotangale for applicant.
Mr.S.J.Metha for respondent.
CORAM : H.L.GOKHALE AND
J.P.DEVADHAR, JJ.
DATED : 20TH DECEMBER, 2005.
P.C. :-
The Motion seeks condonation of delay of 751
days in filing the application. The explanation given
in the supporting affidavit is not at all satisfactory.
The explanation appears to be an administrative
procedure which cannot be a ground to condone the
delay. Motion, is therefore, dismissed.
In view of dismissal of the Notice of
Motion, application also stands dismissed.
(H.L.GOKHALE, J.)
(J.P.DEVADHAR, J.)
1 issue framed by the court
Whether an administrative procedure can be a ground to condone a delay of 751 days in filing an Income Tax application?
Commissioner of Wealth-tax
The Oudh Sugar Mills Ltd.
H.L. Gokhale
J.P. Devadhar
As recorded by the court registry
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