The High Court dismissed an interim application seeking condonation of delay in filing a Wealth Tax appeal. Citing the abolition of the Act and low quantum involved, the court found no purpose in entertaining the appeal, though it kept legal questions open.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
1 410- IA 3417 of 2024.docx
Tikam
VAISHALI ANIL TIKAM
Digitally signed by VAISHALI ANIL TIKAM Date: 2025.03.07 15:33:51 +0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
INTERIM APPLICATION NO. 3417 OF 2024 IN
WEALTH TAX APPEAL (L) NO. 20442 OF 2023
PR Commissioner of Income Tax 1 Pune …Applicant/ Appellant
Versus
Ashok Dagadulal Bafna …Respondent
Mr. Suresh Kumar a/w. Ms. Mohini Chougale for the Applicant-Appellant.
CORAM M.S. Sonak & Jitendra Jain, JJ. DATED: 6 March 2025
PC:-
2 410- IA 3417 of 2024.docx
and the fact that Wealth Tax Act abolished, we do not think that any useful purpose will be served by condoning the delay and entertaining this appeal.
(Jitendra Jain, J)
1 issue framed by the court
Whether condonation of delay in instituting an appeal under the Wealth Tax Act should be allowed considering the abolition of the Act and the small tax quantum.
C.m. Commissioner of Income Tax 1 Pune
Ashok Dagadulal Bafna
M.S. Sonak
Jitendra Jain
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
