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2015 (7) TMI 687 - HC - Income TaxAbatement and substitution of legal representatives - Held that:- The Court finds that the request made on behalf of the Appellant for further time to file the application for substitution is not justified. It was categorically recorded in the order dated 19th August 2014 that the details of the LRs had already been made available to learned counsel for the Department. If Mr. Sawhney could not after 4th February 2015 get those details for some reason, there was sufficient time for him to have taken steps since then to obtain them. The details, as recorded in the Court's order, were indeed given to the previous counsel Mr. Madan and ought to have been handed over by him to the Department. If there was any difficulty an application could have been filed seeking clarification. However, no steps whatsoever have been taken. The Court finds the approach of the Appellant in the matter to be casual.
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