9911796707
TMI Blog2003 (11) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... under section 260A of the Income-tax Act, 1961 (for short "the Act"), was not entertained. In the application, which is supported by an affidavit of the Commissioner of Income-tax, Delhi-VII, New Delhi, it is stated that the delay in filing the review application was on account of the fact that the decision to file SLP/ review application had to be taken in consultation with multiple authorities, namely, the Central Board of Direct Taxes (for short "the CBDT") or the Ministry of Law, etc., which was a time-consuming process. A list of dates and events filed with the application reads as follows: -------------------------------------------------------- "Sl.No. Date &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sp; itor General opined that instead of filing SLP, review petition be filed. 6. Restructuring of the Department and change in the jurisdiction of the AO, etc. 7. 13-11-2001 Matter referred to the standing &n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the decision of the apex court in State of Haryana v. Chandra Mani, AIR 1996 SC 1623, Mr. Pandey has vehemently submitted that since the processing of the file from one Ministry to another and then from one standing counsel to another took a considerable time, causing the delay, the court may take a pragmatic view in the matter and condone the delay. Reliance is also placed on another decision of the apex court in Collector, Land Acquisition v. Mst. Katiji [1987] 167 ITR 471. Having regard to the factual scenario, as projected in the afore-extracted list of dates and events, we are unable to agree with learned counsel for the applicant that sufficient cause for condonation of delay of more than 400 days in filing the review application is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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