2009 (6) TMI 911 - HC - Income Tax

Summary

Issues involved:
The judgment involves the condonation of delay in filing an appeal, consideration of stay petition, examination of questions of law raised by Revenue in appeals against a single judge's order, and a request to await the decision of a special leave petition.

Condonation of Delay in Filing Appeal:
The Miscellaneous Writ Petition was allowed, and the delay in filing the appeal was condoned.

Consideration of Stay Petition:
The prayer for stay in Misc. Writ Petition seeking stay was found not to survive for consideration due to the disposal of the main appeals.

Examination of Questions of Law:
The appeals were directed against a single judge's order, where the Revenue raised questions of law. The court noted that the grounds urged by the Revenue were already examined in a previous case and dismissed. The Revenue requested to admit the appeals and await the decision of a special leave petition, but the court could not consider this request based on the respondent-assessee's undertaking to abide by the assessment order.

Dismissal of Appeals:
The court dismissed the appeals as there was no need to admit them and await the decision of the special leave petition since the grounds raised were already considered in a previous case. The appeals were dismissed for the reasons stated in the order passed in the aforementioned case.