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2005 (10) TMI 67 - HC - Income TaxPetitioner seeks to challenge the action of respondent No. 1 rejecting the declaration made by the petitioner under the Kar Vivad Samadhan Scheme, 1998 in respect of tax arrears of the late Prince Sayajirao Gaekwar under the Wealth-tax Act, 1957 contending that the order of rejection suffers from non-application of mind and is contrary to the provisions of the Kar Vivad Samadhan Scheme. - In the case at hand, during the pendency of this petition, the Tribunal entertained and allowed appeals filed by the petitioner challenging the orders refusing to condone delay in filing the first appeals. The delay in filing the appeals came to be condoned. The matters were remitted back to the first appellate authority for consideration on the merits. Thus, the order of the Tribunal condoning delay will now relate back to the original date of presentation of appeals. If that be so, on the date when the declarations were filed, all the appeals will have to be treated as pending in the eye of law. Consequently, the order rejecting declarations filed by the petitioner will become unsustainable in view of subsequent events.
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