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1. Search Case laws by Section / Act / Rule β now available beyond Income Tax. GST and Other Laws Available


2. New: βIn Favour Ofβ filter added in Case Laws.
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<h1>Court dismisses review application due to unexplained delay; refusal to condone 632-day lapse.</h1> The Gujarat HC dismissed a Civil Application for review of an order in Tax Appeal No. 2620/2010 due to a 632-day unexplained delay. Review was sought for ... Review/recall of order - Tribunal rejected revenue plea on account of procedural irregularity - appeal signed as well as filed by commissioner - Held That:- review is filed beyond limitation by 632 days. The appeal was decided after bipartite hearing. We do not see any justification for condoning the delay in any manner - Decided against assessee. The Gujarat High Court dismissed a Civil Application seeking review of an order passed in Tax Appeal No. 2620/2010 due to a substantial unexplained delay of 632 days. The review was sought on the ground of no authorization at all, not defective authorization. The Court found no justification to condone the delay and dismissed the application.