JUDGMENT :

Jay Sengupta, J.:

1. As the two revisional applications are connected ones and involve the same parties and the same questions of law, the same are taken up for hearing together.

In re: CRAN 1 of 2018 in CRR 3198 of 2018 & CRAN 1 of 2018 in CRR 3199 of 2018:

2. The petitioner/Revenue contended that there were delays of about 95 days in filing the revision petitions. It was submitted that there was no deliberate laches on behalf of the Income Tax Authorities in challenging the order dated 09.04.2018. A certified copy was applied and was supplied on the same day. A proposal was submitted with the Pr.CIT, C-1, Kolkata. Then a letter was issued by him to the Ministry of Law and Justice to seek legal opinion in this regard. Thereafter, a letter was issued for necessary approval to the DGIT(Inv.) WB., Sikkim & NER. In the meantime the date for filing a criminal revision expired on 10.07.2018. Then the Ministry of Law and Justice accorded consent to move this Court. Soon thereafter necessary approval was obtained from the DGIT(Inv.) WB., Sikkim & NER. Accordingly, an approval was given by the Pr.CIT, C-1, Kolkata to file revision before this Court. Thereafter, a letter was issued t