https://www.taxtmi.com/caselaws?id=365105 The High Court of Bombay dismissed a petition challenging an order of the Income-Tax Settlement Commission due to a significant delay of over a year and a half in filing for judicial review. The Court emphasized that parties must provide valid reasons for delays in challenging administrative orders and act promptly to prevent prejudice to the other party. The absence of a statutory appeal provision from orders of the Commission signifies finality intended by Parliament, leading the Court to decline to exercise its extra-ordinary jurisdiction under Article 226 and dismiss the petition without costs. en-us Fri, 03 Aug 2018 00:00:00 +0530 Fri, 10 Aug 2018 08:07:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365105 The High Court of Bombay dismissed a petition challenging an order of the Income-Tax Settlement Commission due to a significant delay of over a year and a half in filing for judicial review. The Court emphasized that parties must provide valid reasons for delays in challenging administrative orders and act promptly to prevent prejudice to the other party. The absence of a statutory appeal provision from orders of the Commission signifies finality intended by Parliament, leading the Court to decline to exercise its extra-ordinary jurisdiction under Article 226 and dismiss the petition without costs. Case-Laws Income Tax Fri, 03 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365105