| Case ID |
451e5664-54a3-4b89-913c-6becb2d0e14d |
| Body |
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| Case Number |
Original Petition No.2426 of 1999 |
| Decision Date |
Jan 29, 1999 |
| Hearing Date |
|
| Decision |
The petitioner challenges Exh. P-3 order of The Income-tax Appellate Tribunal. The court dismissed the writ petition on the grounds that the petitioner did not maintain a proper appearance when the impugned order was passed. The delay in filing the writ petition was significant, as the order was passed on August 29, 1997, and the application was filed only on January 12, 1999. The court found no bona fides in the application, suggesting it was made solely to invoke the Samadhan Scheme. The court advised that the petitioner should seek a reference application before the Tribunal, which would decide the matter without influence from the court's observations. |
| Summary |
This case involves ATTUKAL JEWELLERY challenging an order from the Income-tax Appellate Tribunal. The Kerala High Court addressed the issue of whether the writ petition was maintainable given the absence of the petitioner during the original proceedings and the significant delay in filing the petition. The court emphasized the importance of timely action and the proper channels for appeal, specifically referencing Article 226 of the Constitution of India. The ruling underscores the necessity for parties to present their cases in a timely manner and the limited scope for judicial intervention when procedural norms are not followed. This case is significant for understanding the procedural requirements in tax-related disputes and the importance of maintaining an active presence in legal proceedings. |
| Court |
Kerala High Court
|
| Entities Involved |
Not available
|
| Judges |
P. SHANMUGAM, J
|
| Lawyers |
learned counsel for the petitioner
|
| Petitioners |
ATTUKAL JEWELLERY
|
| Respondents |
ASSISTANT COMMISSIONER OF Income Tax and others
|
| Citations |
2000 SLD 1602,
2000 PTD 3598,
(1999) 238 ITR 185
|
| Other Citations |
Not available
|
| Laws Involved |
Constitution of India
|
| Sections |
226
|