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    <title>2013 (7) TMI 772 - GUJARAT HIGH COURT</title>
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    <description>The court denied the delay condonation application for the review petition regarding the penalty order under the Income-Tax Act, 1961. The court found that as the appeal concerned penalties under sections 271D and 271E of the Act, no grounds for review were established. Consequently, the court declined to issue a Rule in the matter, leading to the disposal of both the delay condonation application and the review petition.</description>
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      <description>The court denied the delay condonation application for the review petition regarding the penalty order under the Income-Tax Act, 1961. The court found that as the appeal concerned penalties under sections 271D and 271E of the Act, no grounds for review were established. Consequently, the court declined to issue a Rule in the matter, leading to the disposal of both the delay condonation application and the review petition.</description>
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