REGENT COMPUTRONICS PVT. LTD.

Subhash Malik Appellant

V/S

COMMISSIONER OF INCOME -TAX Respondents

Referred Judgements :-

RAMJI DASS V. MOHAN SINGH [REFERRED TO]
SMT. PRABHA V. RAM PARKASH KALRA [REFERRED TO]
SHAKUNTALA DEVI JAM VS. KUNTAL KUMARI [REFERRED TO]
STATE OF WEST BENGAL VS. ADMINISTRATOR HOWRAH MUNICIPALITY [REFERRED TO]
NEW INDIA ASSURANCE COMPANY LIMITED VS. SHANT1 MISRA ADULT [REFERRED TO]
COLLECTOR LAND ACQUISITION ANANTNAG VS. KATIJI [REFERRED TO]
G RAMEGOWDA MAJOR BASAVALINGAPPA VS. SPECIAL LAND ACQUISITION OFFICER BANGALORE:SPECIAL LAND ACQUISITION OFFICER BANGALORE [REFERRED TO]
N BALAKRISHNAN VS. M KRISHNAMURTHY [REFERRED TO]
N BALAKRISHNAN VS. M KRISHNAMURTHY [REFERRED TO]
STATE OF NAGALAND VS. LIPOK A O [REFERRED TO]
AUTO CENTRE VS. STATE OF UTTAR PRADESH [REFERRED TO]
BHARAT AUTO CENTER VS. COMMISSIONER OF INCOME TAX [REFERRED TO]
H H BRIJ INDAR SINGH VS. LALA KANSHI RAM [REFERRED TO]

JUDGEMENT

(1.) THIS appeal is admitted on the following two substantial questions of law framed in the memo of appeal: 1. Whether on the facts and circumstances of the case the ITAT Delhi Bench 'G' New Delhi was correct to reject the application under Section 5 of the Limitation Act by refusing to condone the delay of 279 days?

(2.) WHETHER the order of the Tribunal rejecting the application under Section 5 of the Limitation Act is sustainable in view of the decisions of Collector, Land Acquisitions. Katiji (Mst.) : [1987] 167 ITR 471 (SC). Auto Centre v. State of U.P. : [2005] 278 ITR 291 (All.) and IT Appeal No. 25 of 2004, Bharat Auto Centre Lanka Ghazipur v. CIT dated 8 -7 -2005. 2. With the consent of learned Counsel for the parties this appeal is being heard and finally decided.

(3.) THE question for consideration is whether the Tribunal was justified in refusing to condone the delay and rejecting the delay as barred by limitation.

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SUBHASH MALIK Vs. COMMISSIONER OF INCOME-TAX

Referred Judgements :-

JUDGEMENT

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