Commissioner Of Income Tax ... vs M/S Shri Ram Swaroop Memorial ...
2017 Latest Caselaw 3828 ALL

HIGH COURT OF JUDICATURE AT ALLAHABAD, LUCKNOW BENCH
 
 

?Court No. - 3
 

 
Case :- INCOME TAX APPEAL DEFECTIVE No. - 25 of 2017
 
Appellant :- Commissioner Of Income Tax (Exemption) Lucknow
 
Respondent :- M/S Shri Ram Swaroop Memorial Institute Of Management & Comp
 
Counsel for Appellant :- Alok Mathur
 
Counsel for Respondent :- Pradeep Agarwal
 

 
Hon'ble Sudhir Agarwal,J.

Hon'ble Ravindra Nath Mishra-II,J.

1. Certified copy of judgment of Tribunal shows seal of Office of Principal Commissioner of Income Tax-I dated 27.01.2017 though in para-3 of the affidavit in support of delay condonation application it is stated that judgment of Tribunal was received in the Office of Income Tax Commissioner on 02.03.2017 and there is no reference at all in entire affidavit that judgment was actually received in the Office of Principal Commissioner on 27.01.2017. Therefore, for the purpose of computation of limitation , material fact has been concealed and wrong statement has been made.

2. Sri Alok Mathur, learned counsel for appellant seeks further time to explain this aspect. As prayed, a week time is allowed.

3. List on 12.09.2017.

Order Date :- 30.8.2017

Pachhere/-