2004 (6) TMI 40

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....at the counter argument would be advanced today and to facilitate them this matter was adjourned. This matter was called on today twice and on the second call matter was taken up for hearing when none appears to advance arguments. This application is directed against an order passed by the Commissioner of Income-tax, West Bengal-IV, Calcutta (hereinafter referred to as "the said Commissioner"),....

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....ust 29, 1997. On December 26, 1997, the application for revision was filed. It appears from the provisions of section 264 that this kind of application should be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier. In either situation time of one year has expired but there is a proviso ....

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....judgment of the hon'ble Supreme Court rendered in the case of Collector, Land Acquisition v. Mst. Katiji [1987] 167 ITR 471. He submits, while citing the aforesaid decision, that the Supreme Court observed that if there being any non-deliberate delay on the part of the litigant and when substantial justice and technical considerations are pitted against each other, and further where there is no de....

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....tion because one cannot proceed simultaneously. The learned Commissioner should have understood the aforesaid legal position. He, in fact, tried to convince himself that the petitioner was prevented from approaching but then he refused to grant relief for a period of more than 15 days. I failed to understand his logic for not condoning entire delayed period. In the case of Nicco Corporation Ltd. [....