Case Law Details
Magnolia Mayura CHS Ltd. Vs Union of India (Bombay High Court)
Petitioner’s appeal before the CIT(A) was dismissed on 31st March, 2016. The Petitioner’s application admittedly made on 9th August, 2016 after the Appeal was dismissed. This application came to be rejected on 22nd September, 2016, as there was no appeal pending. The order of CIT(A) which the Petitioner seeks to set aside, is an order dated 31st March, 2016. Thus, the Petition suffers from laches as the orders were passed as far back in 2016 and relief is being sought in 2019. Besides, the Scheme 2016 under which the Petitioner seeks benefit,is also not shown to be available today.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
This Petition under Article 226 of the Constitution of India, seeks a direction to the Respondent i.e. Central Board of Direct Taxes (CBDT) and Principal Commissioner of Income Tax to allow Petitioner’s application dated 21st July, 2016 under the Direct Tax Dispute Resolution Scheme, 2016 (the Scheme, 2016). It also seeks the setting aside of order dated 31st March, 2016 passed by the Commissioner of Income Tax (Appeals), [CIT(A)], confirming penalty for Assessment Years 2008-09 to 2011-12.
2. The Assessing Office had, by an order dated 27th June, 2014, imposed penalty upon the Petitioner for Assessment Years 2008-09 to 2011-12. The Petitioner had filed an appeal on 25th July, 2014 to the CIT(A) against the orders of the Assessing Officer, imposing penalty for the above Assessment Years.
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