| Case ID |
1f4f25e8-eef0-47d9-82e7-d4d635f60f7d |
| Body |
View case body. Login to View |
| Case Number |
Writ Appeal No.705 of 1995 |
| Decision Date |
Nov 23, 1995 |
| Hearing Date |
|
| Decision |
The appeal was dismissed due to a six-day delay in filing with no explanation provided. The Tribunal found the appeal was rightly dismissed as barred by time, and the subsequent petition for rectification was denied as there was no apparent error in the Tribunal's order. |
| Summary |
In the case of Prasad Productions (P.) Ltd vs. Income Tax Appellate Tribunal, the Madras High Court dealt with a writ appeal concerning the dismissal of an appeal due to a delay of six days in filing. The court emphasized the importance of providing a sufficient cause for delays in legal proceedings. The Income Tax Act, 1961, specifically section 254, was central to this case as it governs appeals to the Appellate Tribunal. The court upheld the Tribunal's decision, stating there was no error apparent on the record that warranted rectification. The ruling highlighted the necessity for compliance with procedural timelines in tax appeals, which can significantly affect the outcomes of such cases. This case serves as a critical reminder for legal practitioners regarding the adherence to timelines and the importance of filing timely affidavits or statements to explain delays. The decision reinforces the legal principles surrounding appeals in tax matters and the procedural rigor required in such cases. |
| Court |
Madras High Court
|
| Entities Involved |
Not available
|
| Judges |
K.A. SWAMI C.J.,
RAJU, J
|
| Lawyers |
P.P.S. Janarthana Raja for Appellant,
S.V. Subramanian for N.V. Balasubramaniam for Respondents Nos. 2 and 3
|
| Petitioners |
PRASAD PRODUCTIONS (P.) LTD
|
| Respondents |
others,
Income Tax APPELLATE TRIBUNAL
|
| Citations |
1999 SLD 272,
1999 PTD 1981,
(1997) 226 ITR 778
|
| Other Citations |
Not available
|
| Laws Involved |
Income Tax Act, 1961
|
| Sections |
254
|