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2018 (6) TMI 967 - HC - Income TaxNotice of Motion for recalling the order - condonation of delay of 374 days in taking out the application and for setting aside the order 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:- As relying upon the judgement of Commissioner of Income Tax (Exemptions) Vs. Maharashtra Industrial Development Corporation [2017 (1) TMI 931 - BOMBAY HIGH COURT] where it is held that 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 - thus this is for the reason that the genesis of the present Notice of Motion is the order dated 9th February, 2017 passed by the Prothonotary and Senior Master which has granted time to remove office objections on or before 9th March, 2017 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. Hence we see no reason to condone the delay of 374 days in taking out this application.
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