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1 - 7 of 7 (0.25 seconds)Subhash Chander Malik vs Deputy Commissioner Of Income Tax ... on 18 March, 2015
In the case of Subhash Malik vs. CIT (supra), the Hon'ble
Allahabad High Court has held that Rules of limitation are not meant to
destroy the rights of the parties rather the idea is that every legal remedy must
be kept alive for a fix period of time, therefore, the court's discretion should be
exercised in favour of the hearing and not to shut out hearing.
Section 50 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
Section 132 in The Income Tax Act, 1961 [Entire Act]
Section 153A in The Income Tax Act, 1961 [Entire Act]
Collector Land Acquisition, Anantnag & ... vs Mst. Katiji & Ors on 19 February, 1987
6. Hence, in the light of the principles of law laid down by the Hon'ble
Supreme Court and the Hon'ble Allahabad High Court discussed above, we
allow the application and condone the delay of 343 days in the interest of
justice and permitted the Ld. counsel for the assessee to argue the case on
merits.
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