Dilip Surana, LR of Late Gheverchand Surana v. CIT & Anr.

Constitution of India, 1950

--Writ --Maintainability Delay and laches--As order rejecting refund application was accepted and only after annulment of assessment writ petition was filed, the same was not maintainable on account of delay and laches attributable to assessee. Held: The order rejecting application for refund has been passed on 30-3-2004. Assessee has not challenged the same and has virtually accepted it. It is only after revenue's appeal filed challenging the order of Tribunal and CIT(A), whereunder assessment order had been annulled, came to be dismissed on 6-5-2005, assessee has attempted to revive dead cause of action by submitting representation and there is delay and laches which is clearly attributable to the assessee. Prayer of the assessee is liable to be rejected on this ground alone. [Para 13]