2021 (10) TMI 987

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...., AOR, Akshay Amritanshu, S.K. Singhania and V.V.V. Pattabhai, Advocates, for the Petitioner. ORDER IA No. 99581/2020, IA No. 83444/2020, IA No. 83751/2020 : On perusal of the affidavit of the respondent, it appears that there are two excuses given for non-processing of the file for six months: firstly, that a different Commissionerate was being established and in that process inefficiency occur....