Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2003 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (3) TMI 11 - RAJASTHAN HIGH COURTNotice u/s 148 – delay on part of petitioner-assessee - notice was issued as back as on May 31, 2001, the petitioner for the first time raised the preliminary objection after almost two years on March 13, 2003 - conduct of the petitioner of causing delay in the proceedings before the concerned authority itself is sufficient to dismiss the writ petition - In view of the above fact that the petitioner himself did not diligently conduct his case before the appropriate authority and there is gross delay and laches on the part of the petitioner and the petitioner has alternate remedy to raise his grievance before the concerned authority. This is not a fit case nor should this court entertain the writ petition against a show cause notice issued on May 31, 2001 in the year 2003.
|