The Commissioner of Income-tax-12 v. Pheroza Framroze & Co
[Citation -2017-LL-0310-75]
| Citation | 2017-LL-0310-75 |
|---|---|
| Appellant Name | The Commissioner of Income-tax-12 |
| Respondent Name | Pheroza Framroze & Co. |
| Court | SUPREME COURT |
| Relevant Act | Income-tax |
| Date of Order | 10/03/2017 |
| Judgment | View Judgment |
| Keyword Tags | condonation of delay • retrospective operation • prospective application |
| Bot Summary: | We have heard the learned counsel for the parties and perused the impugned judgment and order dated 20th July, 2009 passed by the High Court of Judicature at Bombay wherein delay of fourteen days in filing the appeal filed under Section 260-A of the Income Tax Act, 1961 was not condoned on the ground that there was no such power given to the High Court for condoning the delay. Subsequently, sub-section 2A of Section 260-A of the Act was inserted which empowers the High Court to condone the delay. The question whether insertion of Signature Not Verified Digitally signed by ANITA MALHOTRA Date: 2017.03.21 sub-section 2A is prospective or retrospective need not 17:34:55 IST Reason: be gone into in the present case, as in our considered 1 opinion, the High Court has inherent jurisdiction to condone such delay of fourteen days. We condone the delay of fourteen days and direct the High Court to decide the appeal on merits in accordance with law. For c/delay in filing SLP and c/delay in refiling SLP and office report) Date : 10/03/2017 This petition was called on for hearing today. For M/s. Lex Regis Law Offices,Advs. UPON hearing the counsel the Court made the following ORDER Delay condoned. The appeal is disposed of in terms of the signed order. |