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Bhawani Prasad Girdhar Lal and Co. Vs. Income Tax Officer. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtAllahabad High Court
Decided On
Case NumberC.M.W. No. 608 of 1975
Reported in(1978)7CTR(All)249
AppellantBhawani Prasad Girdhar Lal and Co.
Respondentincome Tax Officer.
Excerpt:
- interpretation of statutes definition clause: [markandey katju & h.l. dattu, jj] meaning given to an expression in one statute cannot be applied to another statute......the writ petition is liable to abate because of the existence of an alternative remedy.2. mr. gulati, counsel for the petitioner, urged that the petitioner came to this court after the expiry of thirty days, which is the prescribed period for limitation of an appeal. the petitioner will then have to apply for condonation of delay. in law this cannot prevent the abatement of the petition, but, of course when an appeal is filed alongwith an application for condonation of delay, we presume that the appellate authority will consider it sympathetically.3. the petition is according declared to have abated.
Judgment:
ORDER

Satish Chandra, J. - The petitioner challenges the orders cancelling registration for the assessment years 1966-67 and 1967-68. On our pointing it out the learned counsel for the petitioner has to admit that the impugned order is appealable Under the Income Tax Act. In view of S. 58 of the 42nd Amendment Act the writ petition is liable to abate because of the existence of an alternative remedy.

2. Mr. Gulati, counsel for the petitioner, urged that the petitioner came to this Court after the expiry of thirty days, which is the prescribed period for limitation of an appeal. The petitioner will then have to apply for condonation of delay. In law this cannot prevent the abatement of the petition, but, of course when an appeal is filed alongwith an application for condonation of delay, we presume that the appellate authority will consider it sympathetically.

3. The petition is according declared to have abated.


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