Anant Shelter Pvt. Ltd v. The Income Tax Officer 9

(-1-) MGN IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CHAMBER SUMMONS NO.6 OF 2009 IN INCOME TAX APPEAL NO.1169 OF 2008 Anant Shelter Pvt. Ltd. ..Appellant Vs. The Income Tax Officer 9.........Respondent Mr. M. Subramaniam withMr. V.S. Hadade, for the Appellant. Mr. Suresh Kumar for the respondent. CORAM: F.I. CORAM: F.I.REBELLO&R.S.MOHITE, JJ.DATED: 5TH MARCH, 2009 R.S.MOHITE, JJ. DATED: 5TH MARCH, 2009 P.C.: P.C.: . By the present Chamber Summons the appellant seeks leave to add additional questions of law, basically on the ground that the order was passed by the Tribunal after three and half months from the date of hearing and also submitted that various contentions raised were not dealt with. In so far as first part is concerned, we do not find that there is any delay. The matter was heard on 15th November, 2007 and the judgment was pronounced on 28th February, 2008. 2. In so far as the second part is concerned, it is always open to the appellant to have taken out a Misc. Application before the Tribunal. It will not be possible for this Court for the first time to (-2-) consider the said contention when the appellant assessee has an opportunity of moving a Misc. Application. In the light of that Chamber Summons dismissed. (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.) (R.S.MOHITE, J.) (F.I.REBELLO,J.)