Case Details

Citation(s)
2008 SLG 2989 2008 SLD 2989 (2008) 300 ITR 5
Supreme Court of India
REVIEW PETITION (CIVIL) D. NO. 11645 OF 2007 CIVIL APPEAL NOS. 5752, 5754 TO 5756, 5760, 5761, 5746 AND 6229 OF 1997 AND NOS. 2006 AND 2451 OF 2000 NOVEMBER 1, 2007
K. G. BALAKRISHNAN, C.J. AND G.P. MATHUR, J.

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Commissioner of Income-tax v. P.V.A.L. Kulandagan Chettiar

Law:

Section:

Section 261 of the Income-tax Act, 1961 - Supreme Court - Appeals to Review petition filed with delay of 1027 days was to be dismissed Where the revenue filed review petition against the decision of the Supreme Court in CIT v. Kulandagan Chettiar (P.V.A.L.) [2004] 267 ITR 654 (SC); [2004] 3 RC 75. Held that there was an inordinate delay of 1027 days in filing of the review petitions and no satisfactory explanation had been offered. Even otherwise, there was no ground whatsoever to entertain the same. The review petition was to be…
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