Back
T. S. SIVAGNANAM, HIRANMAY BHATTACHARYYA
Gopal Das – Appellant
Versus
Principal Commissioner of Income Tax, Asansol – Respondent
JUDGMENT :
T.S. SIVAGNANAM, J.
In Re: I.A. No. CAN 1 of 2024
1. We have heard Mr. Pramit Bag, learned advocate appearing for the appellant and Mrs. Smita Das De, learned Standing counsel appearing for the respondents.
2. There is delay of 48 days in filing the appeal. We have perused the affidavit filed in support of the petition and we find that sufficient cause has been shown for not being able to prefer the appeal within the period of limitation.
3. I.A. No. CAN 1 of 2024 is allowed and the delay in filing the appeal is condoned.
In Re: M.A.T. 259 of 2024
4. The unsuccessful writ petitioner is the appellant before us. The writ petition was filed challenging an order passed by the Principal Commissioner of Income Tax, Asansol (for brevity “the PCIT”) dated 23rd March, 2021 rejecting the application filed by the appellant under Section 264 of the Income Tax Act, 1961 (for brevity “the Act”).
5. It is well-settled principle of law that the Court cannot examine the merits of the matter and the correctness of the order can be tested only with regard to the decision making process. There are certain set parameters, which would empower the Court to interfere in such orders in exercise of its p
The Court emphasized the importance of considering submissions and the correctness of the same before making a decision under Section 264 of the Income Tax Act, 1961.
Time spent pursuing an erroneous appeal is excluded under the Limitation Act, allowing for the timely filing of a subsequent Revision Petition.
The main legal point established in the judgment is the application of Section 14 of the Limitation Act, 1963 to exclude the time spent in prosecuting the appeal without jurisdiction, and the entitle....
The main legal point established in the judgment is the application of Section 14 of the Limitation Act, 1963 to exclude time spent in prosecuting a proceeding bona fide in a court without jurisdicti....
An indispensable Tool for Legal Professionals, Endorsed by Various High Court and Judicial Officers
Please visit our Training & Support
Center or Contact Us for assistance
Scan Me!
India’s Legal research and Law Firm App, Download now!
For Daily Legal Updates, Join us on :
Back to top
