| Case ID |
463bc025-c578-4b4f-be4d-26d958310fc7 |
| Body |
View case body. Login to View |
| Case Number |
IT APPEAL No. 65 OF 2000 |
| Decision Date |
Nov 27, 2003 |
| Hearing Date |
|
| Decision |
The court dismissed the application for condonation of delay in filing the review application due to lack of sufficient cause. The delay of approximately 400 days was attributed to apparent lethargy and a lackadaisical approach in processing the necessary files amongst various authorities. The court emphasized the need for timely action by the state, which represents the collective cause of the community. As such, the review application was dismissed as barred by limitation, with no order as to costs. |
| Summary |
In the case of Commissioner of Income Tax v. Shankarlal Ved Prakash HUF, the Delhi High Court dealt with an application by the Revenue for condonation of delay in filing a review application. The Revenue sought to excuse a delay of about 400 days, claiming it was due to consultations with multiple authorities. The court found that the delays were indicative of a lack of urgency and diligence on the part of the authorities involved. The court ruled that the state, while representing a collective cause, cannot use lethargy as a justification for inaction. The review application was therefore dismissed, highlighting the importance of timely legal action and the responsibilities of governmental entities in upholding the law. This case serves as a reminder of the necessity for efficiency in legal processes and the implications of delays in judicial reviews. |
| Court |
Delhi High Court
|
| Entities Involved |
Not available
|
| Judges |
D.K. Jain,
Madan B. Lokur
|
| Lawyers |
R.C. Pandey,
C.S. Aggarwal,
Salil Aggarwal,
Prakash Kumar
|
| Petitioners |
Commissioner of Income Tax
|
| Respondents |
Shankarlal Ved Prakash HUF
|
| Citations |
2004 SLD 3076,
(2004) 271 ITR 171
|
| Other Citations |
State of Haryana v. Chandra Mani AIR 1996 SC 1623,
Collector, Land Acquisition v. Katiji [1987] 167 ITR 471 (SC)
|
| Laws Involved |
Income-tax Act, 1961,
Limitation Act, 1963
|
| Sections |
260A,
5
|