1 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WRIT PETITION NO.140 OF 2010 The Commissioner of Income Tax – 8, Mumbai ..Petitioner. Versus The Income Tax Appellate Tribunal, Mumbai & Another ..Respondents. Mr.Suresh Kumar for the petitioner. None for the respondents. CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ. DATE : 22nd January, 2010. P.C. : 1. The petition, which seeks to impugn the correctness of an order dated 22nd November 2006 passed by the Tribunal in a miscellaneous application under section 54 of the Income Tax Act, 1961, has been filed over three years after the passing of the order. There is no valid explanation for the delay in the petition, which was lodged on 30th November 2009. Not even an explanation has been offered in the petition for the delay on the part of the department. In any event, it would always be open to the petitioner to challenge the fresh order that may be passed by the Tribunal in consequence of the order of recall. Hence, we do not find any reason to exercise the jurisdiction under Article 226 at this stage. The petition is dismissed with no order as to costs. (J.P. Devadhar, J.) (Dr.D.Y. Chandrachud, J.)