Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 2004 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (2) TMI 44 - HC - Income TaxNotice under section 148 – Interim relief - in the matter of granting stay in a case of this nature the delay in bringing challenge against the aforesaid impugned notices is a factor to be reckoned seriously - petitioner did not ask for the reasons for almost two years rather they accepted the notices by contending that no new returns would be filed, the earlier returns would be treated to be the returns to these notices. The petitioner did not ask for the reasons initially because they knew that prima facie there are grounds for the reopening. The petitioner should have approached this court challenging the aforesaid notices much earlier on these grounds. They have chosen not to do so. Therefore, the approach, act and conduct of the petitioner is not convincing so as to grant interim relief as asked for.
|