https://www.taxtmi.com/caselaws?id=310454 The HC dismissed the writ petition (WPA 4082 of 2021) challenging the order under Section 264 of the Income Tax Act due to an eight-year delay. The petitioner attributed the delay to mistakenly filing an appeal before the Tribunal, which was dismissed in 2014. The court found the delay unjustifiable, emphasizing that writ courts are for those who are vigilant in asserting their rights. The court noted that the petitioner had an opportunity to be heard before the impugned order was passed but failed to utilize it, further justifying the dismissal. en-us Mon, 06 Dec 2021 00:00:00 +0530 Thu, 26 Oct 2023 07:43:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310454 The HC dismissed the writ petition (WPA 4082 of 2021) challenging the order under Section 264 of the Income Tax Act due to an eight-year delay. The petitioner attributed the delay to mistakenly filing an appeal before the Tribunal, which was dismissed in 2014. The court found the delay unjustifiable, emphasizing that writ courts are for those who are vigilant in asserting their rights. The court noted that the petitioner had an opportunity to be heard before the impugned order was passed but failed to utilize it, further justifying the dismissal. Case-Laws Income Tax Mon, 06 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310454