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2017 (1) TMI 931 - HC - Income TaxNotice of Motion for recalling the order - condonation of delay of 110 days in taking out the application and for setting aside the order dated 19th November, 2015 passed by the Prothonotary and Senior Master under Rule 986 of the Bombay High Court (Original Side) Rules rejecting the Revenue's appeal - Held that:- The present Notice of Motion seeks a recall of the order dated 19th August, 2016 and does not make any prayer for recall of an earlier order dated 22nd April, 2016 of this Court or for setting aside the order of this Court passed on 19th November, 2015 by the Prothonotary and Senior Master rejecting the applicant's appeal for non removal of office objection. Thus considering this application would be an academic exercise as even if the prayer of recall of the order dated 19th August, 2016 is granted, yet the earlier orders of dismissal of the appeal would stand unaffected. In any case, even if for the purposes of this application, we ignore the fact that we had passed orders earlier, the present application would still be liable to be dismissed. This is for the reason that the genesis of the present Notice of Motion is the order dated 19th November, 2015 passed by the Prothonotary and Senior Master which has granted time to remove office objections on or before 17th December, 2015 failing which the petitioner appeal was to stand rejected for non removal of office objections. The applicant Revenue failed to remove office objection resulting in the appeal itself being rejected by the Prothonotary and Senior Master We see no reason to entertain the present Notice of Motion. In view of the repetitive applications filed by the Revenue it would appear to be a fit case to impose costs.
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