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Income Tax

Practice and Procedure — Delay/Laches/Limitation — Unexplained delay by Government Department

ByAdvocate Raji Nathani

No sufficient cause of delay, only lethargy on part of Revenue Department is no more acceptable for condoning delay in such an age of computerisation. Such kind of cases have already been categorised by Supreme Court as “certificate cases” filed with only object to obtain a quietus from Supreme Court on ground that nothing could be done because highest Court has dismissed appeal. Such practice and process has already been deprecated by Supreme Court and it was deprecated again. If Government/public authorities suffer losses, it is time when officers concerned responsible for same, bear consequences. Special leave petition dismissed as time-barred with costs to be recovered from officers responsible for delay in filing special leave petition.

 [Union of India v. Vishnu Aroma Pouching (P) Ltd., (2022) 9 SCC 263]

Related posts:

  1. Practice and Procedure — Delay/Laches/Limitation — Unexplained delay of 502 days by Government Department — “Certificate cases”
  2. Central Goods and Services Tax Act, 2017 — S. 174(2)(c) — Scope
  3. Income Tax Act, 1961 — S. 2(15) [as amended in 2008 and then by the Finance Act, 2011 (w.e.f. 1-4-2012) and the Finance Act, 2015 (w.e.f. 1-4-2016)]
  4. Income Tax Act, 1961 — Ss. 36(1)(v-a), 36(1)(iv), and 43-B r/w S. 2(24)(x)

By Advocate Raji Nathani

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