COMMISSIONER OF INCOME TAX,BOMBAY CITY vs R. H. PANDI MANAGING TRUSTEESOF TRUST, BOMBAY

The Supreme Court clarified that applications for condonation of delay in filing petitions of appeal cannot be heard by a Judge in Chambers, as per Order VI Rule 2(14) of the Supreme Court Rules, which explicitly excludes such applications. The Court emphasized that only the full Court has the authority to dismiss an appeal, thereby ensuring that the practice of hearing these applications by a Judge in Chambers is discontinued. The ruling establishes that the procedure for condonation of delay must align with the formal rules governing the filing of appeals.