Case Law Details
Adarsh Sahkari Grih Nirman Swawlambi Samiti Limited Vs CIT (Jharkhand High Court)
The case of Adarsh Sahkari Grih Nirman Swawlambi Samiti Limited Vs CIT before the Jharkhand High Court raises pertinent questions regarding the review of judgments based on subsequently modified laws.
The crux of the matter lies in the Civil Review No. 119 of 2019, seeking a review of the judgment dated February 14, 2018, passed in Tax Appeal No. 16 of 2015. The review petition was accompanied by an application seeking condonation of delay in filing the petition.
The Samiti, in its application, attributed the delay in filing the review petition to its counsel’s alleged unawareness of the judgment and subsequent reliance on a Supreme Court ruling. However, the court found the explanation for the delay peculiar and ultimately dismissed the application for condonation of delay.
The review petition was challenged on multiple grounds by the Income Tax Department, including the delay in filing, absence of apparent error in the original judgment, and the timing of the subsequent Supreme Court ruling.
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