2023 (12) TMI 1448 - HC - Income Tax

Condonation of delay of 944 days - HELD THAT - This application has been filed to recall the order 2023 (1) TMI 1480 - CALCUTTA HIGH COURT . By the said order the prayer for condonation of delay of 944 days was rejected as sufficient cause was not shown. In this application nothing new has been pleaded for us to take a different stand. Hence the application is dismissed.

Summary

Calcutta High Court, before Chief Justice T. S. Sivagnanam and Justice Hiranmay Bhattacharyya, dismissed the application to recall the order dated 16.1.2023. The original order had rejected the prayer for condonation of delay of 944 days on the ground that "sufficient cause was not shown." The court found no new grounds in the recall application to alter its earlier decision and accordingly dismissed it.