2006 (8) TMI 147

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....he judgment of the court was delivered by H. L. GOKHALE J.-Rule. Rule is made returnable forthwith. A reply has been filed on behalf of the respondents and we have looked into it. We have heard learned counsel for the parties. The petitioner in Writ Petition No. 1474 of 2006 is the son of the late Smt. Malek Sultan Abdul Tejani. His daughter named Aziza has filed Writ Petition No. 1476 of 20....

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....nd it is the case of all the assessees that Rafique Malik was implicated in a controversy known as Shoes Scam. He was taken in to custody as also his books of account by the cm. It is because of these circumstances beyond the control of the parties concerned that the return could not be filed and the advance tax could not be paid. It is also their case that the same plea was raised by their mother....

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..... Kontangale, learned counsel appearing for the Revenue, on the other hand, submits that what happened in the case of the mother cannot apply to the son or to her husband who are in charge of the business and there is no reason for them not to follow the requirements of law. In any case, Mr. Irani alternatively submits that there is a case for reconsideration and, therefore, the Chief Commissioner....