| Case ID |
eb5e6bce-f483-4d4a-88c3-c80e58d02702 |
| Body |
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| Case Number |
I.T. APPEAL No. 151 OF 2003 |
| Decision Date |
May 18, 2004 |
| Hearing Date |
|
| Decision |
The appeal was dismissed because the assessee was not permitted to file a second appeal against the Tribunal's earlier order due to lack of granted liberty when the previous appeal was withdrawn. The application under section 254(2) was deemed to be filed after an unreasonable delay, and the Tribunal found no mistake apparent from the record that warranted action under this section. The High Court upheld the Tribunal's decision and indicated that the appeal did not present a substantial question of law for consideration. |
| Summary |
In the case of Paras Cold Storage & Ice Factory v. Commissioner of Income Tax, the Punjab and Haryana High Court addressed the issue of the maintainability of a second appeal under the Income-tax Act, 1961. The assessee had previously filed an appeal against the Tribunal's order, which was withdrawn to pursue an application under section 254(2). The court found that the application was filed almost two years later and did not provide sufficient grounds for reconsideration. The ruling emphasized the importance of timely appeals and the necessity of maintaining the integrity of judicial processes. This case highlights key legal principles regarding the appeal process and the strict adherence to procedural rules in tax law, making it significant for tax practitioners and stakeholders in the legal field. The court ultimately dismissed the appeal, reinforcing the importance of diligence in legal proceedings and the need for clear procedural compliance. Keywords: Income-tax Act, Tribunal, appeal process, legal principles, procedural compliance. |
| Court |
Punjab and Haryana High Court
|
| Entities Involved |
Not available
|
| Judges |
N.K. Sud,
S.S. Grewal
|
| Lawyers |
O.P. Goyal,
Balkar Singh
|
| Petitioners |
Paras Cold Storage & Ice Factory
|
| Respondents |
Commissioner of Income Tax
|
| Citations |
2005 SLD 2011,
(2005) 272 ITR 301
|
| Other Citations |
A.P. State Financial Corpn. v. C.M. Ashok Raju AIR 1995 SC 39,
Upadhyay & Co. v. State of U.P. AIR 1999 SC 509,
Roop Kumar v. Mohan Thedani AIR 2003 SC 2418,
Shankar K. Mandal v. State of Bihar AIR 2003 SC 4043,
Central Bank of India v. Vrajlal Kapurchand Gandhi AIR 2003 SC 3028
|
| Laws Involved |
Income-tax Act, 1961
|
| Sections |
254,
260A
|