...) that the first date of filing form No. 15J was before the date of issue of show cause notice. Hence the theory of afterthought was not entertained by the CIT(A). He observed that the assessee was not...receipt of form No. 151 from the sub contractors” is not correct as and when the assessee has failed to file the Form No. 15J before the prescribed authority and within the prescribed time limit...6.5.2008. The similar set of form No. 15J was also submitted on 30.11.2009 i.e. after 2 ½ years. The date of issue of show cause was only an afterthought to cover up for lapse of non-deduction at source. He...

...of the constituency, Magistrate and the polling agents and as the complaint lodged by the appellant was found to be an afterthought, the same was not entertained.7. Thereupon...of the Act. On the date of polling one notified polling station i.e Polling Station No. 124 was not set up in the notified school, namely, Manik Dutta L.P School (Madhya) and instead, the polling was...conducted in another school, namely, Chiring Gaon Railway Colony L.P School, which was admittedly not a notified polling station. It is not in dispute that the polling in the said non-notified polling...

..., according to her, the confirmation letters are nothing but an afterthought and should not be entertained. 7. Having regard to the rival contentions and the material on record, I find...was returned with the remark shifted 3 months back and new address not known. Thereafter, the Inspector of the relevant Ward on 13.10.2010 served the notice u/s 143(2) by way of affixture on 30.09.2010...response to the said notice, the assessees father filed a letter dated 15.11.2010 stating that his son used to stay with him long ago and he is not in touch with him nor he had any connections with him...

...services were regularized and, thus, after retirement, coming to the Court challenging one of the terms is impermissible as it is clearly an afterthought and should not be entertained. It was further...learned counsel for the State, both on the ground that a co-ordinate Bench has upheld the objection that challenge to condition of regularization made after superannuation is not fit to be entertained and...Rule, 1950 under Old Pension Scheme.III. Also to direct the respondents to treat the service of the petitioner covered by G.P.F. Scheme and not by Contributory Pension Scheme...

...transfer order dated 15-5-2009.5. Ordinarily, we would not have entertained a matter arising out of an ad interim order but since it is founded on a plea which apparently is an...Court observed that allegations of mala fides must inspire confidence of the Court and ought not to be entertained on the mere asking of it or on consideration borne out of conjectures or surmises...the High Court on the grounds viz. that the order of transfer has been issued against the transfer policy inasmuch as it provides that the inter-regional transfers shall not be made before the...

...petition filed by the respondents impugning the summoning order was barred by limitation and the same could not have been entertained. On the other hand, learned...not be entertained on account of delay and latches. He further submits that even on merits, a perusal of the complaint shows that no offence at all is made out against the respondents and as such...learned trial Court has failed to appreciate above said facts, hence, impugned order qua the revisionist is not sustainable and the present revision is hereby allowed and...

..., AIR 1988 SC 705, their Lordships have held that an objection not taken before the Court Martial would be an afterthought and would not be entertained...73, held that an objection as to constitution of Court Martial not taken at preliminary stage shall be deemed to have been waived and would not be entertained in writ proceedings...submission need not detain us any longer inasmuch as such vague allegations cannot be entertained unless and until full facts are disclosed along with the facts substantiating the allegations; for an...

...vehicle and to be produced at the time of inspection and production of subsequent Declaration Form was an afterthought and ought not to have been entertained as a plea by the Dy. Commissioner (Appeals..., vouchers etc., however, the Declaration Form ST-18A was not found. A show cause notice was given and admittedly Declaration Form ST-18A was filed along with the reply before the Anti Evasion Wing of the...Revenue. However, the officer was of the view that the Declaration Form filed subsequently is an afterthought and Act mandated that Declaration Form is required to be produced at the time of...

...of panchnama drawn therefore, subsequently at the time of adjudication, objection about manner of stock taking is an afterthought therefore, the same was rightly not entertained by both the lower...terms of Rule 10 of Central Excise Rules, 2002 it is the bounden duty of the assessee to record stock of finished goods. In the present case, it is admitted fact that the excess stock was not...

...creation of additional evidence is nothing but an afterthought, hence application for allowing the same should not be entertained. 5. Considering the above submission, we find that the...consequently erred in law in interpreting the first proviso to Section 147 and its Explanation1. ITA NO. 1932/DEL/2011 A.Y 2001-02 3. The CIT(A) has erred in law, in not...not existing when impugned reassessment and first appellate proceedings were held. The application for approval of the Delhi Financial Corporation Employee Pension Trust under I.T. Act was made on 31st...

...different dates of birth to enlarge her service. An argument is advanced that the petitioner's claim that she was born on 1960 was an afterthought and such an attempt should not be entertained...petitioner was guilty of a misconduct, since she was making an attempt to change her date of birth two months prior to her retirement. It appears, that the petitioner did not press her claim and accordingly...and this has been countersigned by the Assistant Finance Officer. However, the University has not chosen to produce either the original Transfer Certificate or copy of the Transfer Certificate. No...

...discussion, I find that Appellants claim of additional depreciation sought to be claimed during reassessment proceedings is devoid of merits. Therefore, I hold that AO has rightly not entertained such afterthought claim...as AO) has not allowed the additional claim of depreciation and completed the assessment and there was no discussion on this issue in the Assessment Order. The First Appellate Authority has also...: Another ground of appeal taken by the appellant pertain to additional depreciation stated to have been claimed during the reassessment proceedings which has been not allowed by the Before me, Ld.AR...

...Commissioner need not be entertained at this stage. 5. Having considered submissions advanced by learned Advocates appearing for respective parties, it can be observed that...favourably considered by learned Trial Court. He would submit that original order of appointment of Commissioner is passed on 20.07.2023. The same was not challenged by petitioner. However, when subsequent...order dated 15.02.2024 is passed below Exhibit-77, present petition is filed, thereby raising challenge to both orders. Writ Petition is afterthought. The challenge to order of appointment of Court...

...furnishing documentary evidence of the purchases effected by it, vide letter dt.03.03.2008, which is clearly an afterthought and cannot be entertained; and moreover as the petitioner did not produce the...(formerly M/s.Suvarna Cements Limited, Balanagar, Hyderabad), in bulk quantities, on the ground that the said purchases were not reflected in the turnover returns filed for the said period under the A.P...alleged to have been made by it from M/s.Keerthi Industries as claimed in the show cause notice, but, the 1strespondent authority did not choose to furnish the same to the petitioner to...

...afterthought and the new plea not taken before lower authorities cannot be entertained. The learned CA stated that claiming benefit under a notification is a legal plea and can be raised for the...for the appellant submitted that Order came to be passed by the lower authority on the findings that CENVAT Credit was not reversed for the services to SEZ without payment of tax. An appeal was filed...before the Commissioner Appeals 3 on the ground that Cenvat Credit are not required to be reversed for the supply of...

...petitioner made in Paragraph No. 1 of the writ petition is not maintainable, on the following grounds:-(A) The petitioner's claim is purely money claim which is stale and afterthought and...is not fit to be entertained in writ jurisdiction.(B) The claim has been lodged for the first time in the month of December, 2005 i.e much after three years of the accrual of the cause..., becomes clear that the petitioner is trying to agitate the same issue time and again for which his earlier writ petition was not entertained on the ground of delay.11. That apart the...

...of any evidence such claim, rather afterthought, should not be entertained. So far as the petitioner''''s contention on the ground of delay is concerned, learned AGP contended that the Act does not...Mamlatdar & ALT, Navsari, not to initiate any proceedings under section 84(C) of the Act as directed by the Collector, Navsari and as confirmed by the Under Secretary, Revenue Deptt., in case No...Page 992 and even in the judgment 1991 GLH Page115 and the notice issued how the name of the petitioner is entered though he is not an agriculturist, the name of the petitioner was...

...appears to us to be an afterthought and cannot be entertained. 12. So far as the Doctor's Certificate is concerned, any provision permitting the candidate to submit the...not meet the specifications required, for the post, and was not qualified and was not selected. 3. Challenging the aforesaid, non-selection, the petitioner filed OA/020/811...Ex.P8. On perusal of the same, we find that the measurements of the petitioner as mentioned therein, are not as per the specification. The petitioner could not meet the requirements and was not...

...sustaining its determination, no interference is called for. According to the learned Central Government Counsel, the documents on record are all yields of afterthought and ought not to be entertained...functional under the Act. Notices were issued to her in the said proceedings, but inspite thereof, she did not arrange for her representation, though served therewith. By order dated...before the learned Tribunal was of the view that not only notices had been duly sent to the writ petitioner/writ appellant, those were served on her more than once and that on one occasion, she had...

...application to amend and include the clause as one of desertion cannot be entertained. 6. Learned counsel for the revision petitioner would contend that it is not only an...afterthought to make the amendment and it is only to protract the proceedings. It is further contended that when the wife was not aware of the date of desertion at the time of filing the HMOP petition...Court while allowing the application filed by the wife has held that the amendment sought for with regard to desertion which was not available at the time of filing the divorce application...