The Supreme Court of India refused to condone delay in filing review petition against income tax order since the revenue department failed to state reasonable cause of delay.
The petitioner revenue filed the Special leave petition ( SLP ) and review petition against the order of Bombay High Court which were allowing the petition of assessee, Reliance Industries Limited.
The Petitioner originally filed the petition challenging the communication dated 25th January 2021 withdrawing the earlier communication dated 21st October 2020 issued by the office of Chief Commissioner of Income Tax, Mumbai. By this communication dated 21st October 2020, petitioner was informed that they are eligible for resolution of tax disputes under the provisions of the Direct Tax Vivad Se Vishwas Act 2020.
It was the petitioner’s case that the stand of respondents is contrary to the plain language of Section 9(c) of the DTVSV Act. The Petitioner is desirous of availing the benefit of DTVSV Act with respect to certain pending income tax litigations before various appellate levels. By an application dated 15th April 2020, petitioner sought clarification from the revenue with respect to its eligibility under the DTVSV Act.
The Bombay High Court held that the Reliance Industries conspired to commit offences under the Prevention of Corruption Act, casting shadow on monies sought to be offered to Income tax.
The Two judge bench of Justice B V Nagarathna and Justice Ujjal Bhuyan held that “there is no error apparent on the face of the record or any merit in the Review Petition, warranting reconsideration of the order impugned.” The Review Petition was dismissed.
The Application was filed for condonation of delay of 331 days’ in filing Review Petition is dismissed.
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