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2010 (4) TMI 761 - CALCUTTA HIGH COURTRestoring the writ petition - It appears from the application that in the said writ petition challenge was to the notice dated March 27, 1974 for the assessment year 1969-70 under section 148 of the Income-tax Act, 1961 - Directions for affidavits were also issued, it was recorded that the respondents would be at liberty to continue and conclude the reassessment proceedings - After the application for reconstruction being C. A. N. No. 2144 of 2009 was moved on May 6, 2009 the petitioners were directed to serve copies of the application on the respondents as well as on the learned advocate appearing on behalf of the Union of India So far as the prayer for fresh affidavit by the petitioners is concerned, the submission is court should not allow a cause of action which was arose 32 years back - The petitioners have tried to plead that the trustees, who had filed the writ petition, subsequently ceased to be trustees by virtue of death, resignation or otherwise - It appears from the application that in January, 2008 the petitioners came to know that the erstwhile advocate on record had expired on August 20, 2007 - Therefore, since delay of about 32 years has not been explained at all for moving the application belatedly and no sufficient cause has been made out for the restoration of the petition being C. R. No. 3100 (W) of 1974, the application for registration is dismissed - Hence, no order is passed on the application for reconstruction being C. A. N. No. 2414 of 2009 and the same is, thus, disposed of
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