{"id":125204,"date":"1995-01-24T00:00:00","date_gmt":"1995-01-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/m-s-nulon-india-ltd-vs-commissioner-of-income-tax-on-24-january-1995"},"modified":"2016-08-05T12:01:42","modified_gmt":"2016-08-05T06:31:42","slug":"m-s-nulon-india-ltd-vs-commissioner-of-income-tax-on-24-january-1995","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/m-s-nulon-india-ltd-vs-commissioner-of-income-tax-on-24-january-1995","title":{"rendered":"M.S. Nulon India Ltd. vs Commissioner Of Income-Tax on 24 January, 1995"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">M.S. Nulon India Ltd. vs Commissioner Of Income-Tax on 24 January, 1995<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1996 219 ITR 736 Delhi<\/div>\n<div class=\"doc_author\">Author: D Wadhwa<\/div>\n<div class=\"doc_bench\">Bench: D Wadhwa, M Sharma<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p>D.P. Wadhwa, J.<\/p>\n<p>1. This petition under article 226 of the Constitution is directed against the order dated April 27, 1994, passed by the Commissioner of Income-tax, Delhi-III, New Delhi, under section 264 of the Income-tax Act, 1961 (for short, &#8220;the Act&#8221;). In fact, the application of the petitioner under section 264 of the Act had been dismissed on the ground that there was delay in filing the application which delay had not been properly explained.\n<\/p>\n<p>2. Under section 264 of the Act, the Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceedings under the Act, and pass such order as may be appropriate as mentioned in sub-section (1) thereof. Under sub-section (3) of section 264, if an application for revision is made by an assessee, the application must be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier.\n<\/p>\n<p>3. Admittedly, the application under section 264 of the Act was filed beyond one year and there was a delay of 1 1\/2 months in filing the application. It was stated in the application seeking condensation of delay that the delay occurred because the assessee was not given proper legal guidance when he received the assessment orders. It was, however, pointed out by Mr. B. Gupta, learned counsel for the Revenue, that the assessee is not only having the services of a chartered accountant but also of a tax consultant who was a former Indian Revenue Service person working in the Income-tax Department. The plea, therefore, that the petitioner could not get proper legal guidance cannot be held to be valid. We, therefore, find no error in the impugned order for us to interfere. Dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court M.S. Nulon India Ltd. vs Commissioner Of Income-Tax on 24 January, 1995 Equivalent citations: 1996 219 ITR 736 Delhi Author: D Wadhwa Bench: D Wadhwa, M Sharma JUDGMENT D.P. Wadhwa, J. 1. This petition under article 226 of the Constitution is directed against the order dated April 27, 1994, passed by the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[14,8],"tags":[],"class_list":["post-125204","post","type-post","status-publish","format-standard","hentry","category-delhi-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M.S. 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