{"id":247877,"date":"2001-12-10T00:00:00","date_gmt":"2001-12-09T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/malibu-estate-p-ltd-vs-cit-on-10-december-2001"},"modified":"2018-07-24T23:15:06","modified_gmt":"2018-07-24T17:45:06","slug":"malibu-estate-p-ltd-vs-cit-on-10-december-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/malibu-estate-p-ltd-vs-cit-on-10-december-2001","title":{"rendered":"Malibu Estate (P) Ltd. vs Cit on 10 December, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Delhi High Court<\/div>\n<div class=\"doc_title\">Malibu Estate (P) Ltd. vs Cit on 10 December, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 122 TAXMAN 658 Delhi<\/div>\n<p id=\"p_1\">ORDER<\/p>\n<p>Illegality, irrationality and impropriety are the only factors which warrant exercise of the power of judicial review by this court under <a href=\"\/doc\/1712542\/\" id=\"a_1\">article 226<\/a> of the Constitution of India. The petitioner herein questions an order passed on 26-3-2001 by the Commissioner, whereby and whereunder he refused to condone the delay in preferring an application under <a href=\"\/doc\/1802277\/\" id=\"a_1\">section 264<\/a> of the Income Tax Act, 1961 within the stipulated period. No case of interference, far less a case of irrationality in the impugned order has been made out. We may also notice that the writ petition has been filed after a period of eight months.\n<\/p>\n<p id=\"p_1\">2. The writ petition is, accordingly, dismissed.\n<\/p>\n<p id=\"p_2\">2. The writ petition is, accordingly, dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Delhi High Court Malibu Estate (P) Ltd. vs Cit on 10 December, 2001 Equivalent citations: 2002 122 TAXMAN 658 Delhi ORDER Illegality, irrationality and impropriety are the only factors which warrant exercise of the power of judicial review by this court under article 226 of the Constitution of India. The petitioner herein questions an order [&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-247877","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>Malibu Estate (P) Ltd. vs Cit on 10 December, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/malibu-estate-p-ltd-vs-cit-on-10-december-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malibu Estate (P) Ltd. vs Cit on 10 December, 2001 - Free Judgements of Supreme Court &amp; 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