2017 (11) TMI 393

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....oner. 2 With a view to appreciate the submissions made across the bar, a reference to few factual details may be necessary. On the basis of the Voluntary Disclosure Scheme introduced by the Government of India, the petitioner applied for benefit under the scheme. The petitioner issued a cheque in the sum of Rs. 2,66,715/in favour of the Reserve Bank of India, Account Income Tax. The case made o....

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....ders of remand were issued. After order of remand, fresh order was made on 13th August, 2007 by the Commissioner of Income Tax under Section 143(3) and 271(1)(c) of the Income Tax Act. Being aggrieved by the order dated 13th August, 2007 an Appeal was preferred by the petitioner. By order dated 30th October, 2014 the Appeal came to be dismissed. 4 The first submission of the learned counsel app....

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....lenged by filing the present Petition on 19th September, 2017. The only excuse given in the petition is of poverty of the petitioner without placing any material on record. 6 In our view, the Petition deserves to be rejected only on the ground of gross and unexplained delay. However, a brief reference to the merits of the controversy is necessary. It appears that the petitioner made an applicat....

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....e initiated apart from imposing penalty and interest. The application made by the petitioner for rectification under Section 154 of the Income Tax Act was rejected on the ground that applications were filed belatedly after gap of 13 years. This observation was made on the ground that though the relevant assessment order was made on 1st December, 2000 the rectification application was made on 21st ....