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2015 (2) TMI 404 - HC - Income TaxCondonation of delay - non satisfactory reasons to explain delay - review application that a different view ought to have been taken and the appeal should have been decided on the merits of the case - Held that:- The scope of review by this Court is limited and the scope is not to re-hear the appeal and take a different view especially with regard to the condonation of delay. The Division Bench after considering the order of the Tribunal arrived at the finding and this court cannot take a different view on the grounds which are urged by learned counsel for the petitioner. The judgment cannot be reviewed relying on the judgments of Apex Court. There cannot be any dispute on the proposition as held by the Apex Court. The question whether there is sufficient cause to condone delay is to be considered in the facts of each case and the Division Bench of this Court has affirmed that finding refusing to accept the cause shown for condonation of delay. Hence there cannot be any ground to review the judgment. The review petition is hence dismissed.
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