Income Tax Appeal No. 184 of 2011 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. --- Income Tax Appeal No. 184 of 2011 Date of decision: 12.7.2011 Pearl Woollen Mills, Ludhiana --- Appellant Versus Commissioner of Income Tax (Central), Ludhiana --- Respondent CORAM: HON’BLE MR. JUSTICE ADARSH KUMAR GOEL ACTING CHIEF JUSTICE HON’BLE MR. JUSTICE AJAY KUMAR MITTAL --- Present: Mr. Pankaj Jain, Advocate for the appellant. --- AJAY KUMAR MITTAL, J. This appeal under Section 260A of the Income-Tax Act, 1961 (for short “the Act”) has been filed by the assessee against the order dated 18.3.1976, passed by the Income Tax Appellate Tribunal Chandigarh Bench (in short “the Tribunal”) in ITA Nos.1497 & 1508/CHANDI/71-72, relating to the assessment year 1966-67. 2. A stale matter of the epoch of late seventies has been sought to be revived by the assessee by filing the instant appeal under Section 260-A of the Act. The order impugned in the appeal was passed by the Tribunal way back on 18.3.1976. Along with the appeal, the appellant has also filed Civil Miscellaneous Application No. 8087-CII of 2011 under Section 5 of the Limitation Act for Income Tax Appeal No. 184 of 2011 2 condonation of delay of 34 years and 13 days in filing the present appeal. 3. On a query being put to the learned counsel for the appellant that when the provisions of Section 260A of the Act were inserted by Finance (No.2) Act, 1998 w.e.f. 1.10.1998 only, how the appeal filed in the year 2011 challenging the order passed in the year 1976 is maintainable or that an appeal under Section 260A of the Act impugning the order passed in 1976 could now be filed, the counsel was unable to justify the filing of the appeal. 4. The instant appeal is sheer abuse of the process of law. We, therefore, do not find any justification to entertain this appeal and the same is accordingly dismissed. (AJAY KUMAR MITTAL) JUDGE (ADARSH KUMAR GOEL) July 12, 2011 ACTING CHIEF JUSTICE *rkmalik*