| The Tax Publishers2019 TaxPub(DT) 7501 (SC) INCOME TAX ACT, 1961
Section 261 Section 260A
Where the department preferred SLP to appeal against the judgment of Bombay High Court in Pr. CIT v. Akruti City Ltd. [Notice of Motion Nos. 116, 199, 211 of 2018 in ITA (L) Nos. 1398, 1402, 1399 of 2016, dt. 15-3-2018] : 2020 TaxPub(DT) 312 (Bom-HC), whereby the High Court held that there was no explanation for delay of 1371 days and if for all these years revenue officials have not noticed the lodging, filing or pendency of an appeal, conditional order of the Registry, then, it must set its own house in order by sacking and removing the delinquent and negligent officials or penalizing them otherwise so as to sub-serve large public interest, therefore, delay could not be condoned, the Supreme Court dismissed the SLP both on the ground of delay and merits.
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Appeal (Supreme Court) - Special leave petition - Non-removal of office objections--Condonation of 286 days -
Department preferred SLP to appeal against the judgment of Bombay High Court in Pr. CIT v. Akruti City Ltd. [Notice of Motion Nos. 116, 199, 211 of 2018 ITA (L) Nos. 1398, 1402, 1399 of 2016, dt. 15-3-2018] : 2020 TaxPub(DT) 312 (Bom-HC), whereby the High Court held that there was no explanation for delay of 1371 days and if for all these years revenue officials have not noticed the lodging, filing or pendency of an appeal, conditional order of the Registry, then, it must set its own house in order by sacking and removing the delinquent and negligent officials or penalizing them otherwise so as to sub-serve large public interest, therefore, delay could not be condoned.Held: The Supreme Court dismissed the SLP both on the ground of delay and merits.
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