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2017 (8) TMI 1066 - HC - Income TaxReview petition - succeed to the assets of the deceased - Held that:- In the present case, the understanding of the Revenue official, that there was an alleged dispute, would not be an acceptable cause in law. However, the proposed respondents are not prejudiced. We are not expressing any opinion on the maintainability of the Review Petition or on its merits. Equally, we are not expressing any opinion about the entitlement of the proposed respondents to succeed to the assets of the deceased. These are not relevant matters for deciding the Chamber Summons. We have before us a Review Petition, and its pendency will not assist or help either. It wold be better if the same is disposed of by granting full opportunity to the parties. In the larger interest of justice, we condone the delay, but by imposing conditions. We direct the Review Petitioner to pay costs to the proposed Respondents quantified at ₹ 25,000/, which shall be paid as expeditiously as possible and within a period of four weeks from today. Thereafter, steps be taken to remove all office objections by carrying out the requisite amendments to the memo of the Review Petition. We grant time of six weeks for above purposes. In the event no steps are taken within the stipulated period, the Review Petition will stand dismissed without any adjudication on merits. When the Review petitioner takes steps to amend the memo of the Review Petition, it shall include the name of the widow Mrs. Dimple Khanna and thereafter, the names of the proposed respondents, as set out in the schedule. The memo of the Review Petition shall be amended accordingly.
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