In Commissioner Of Income-Tax v. Executor Of The Estate Of Late, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: As the motion for condoning delay is dismissed, appeal also stands dismissed.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.3006 OF 2006
IN
INCOME TAX APPEAL (L) NO.1597 OF 2006
Commissioner of Income-tax- ..Appellant
Versus
Executor of the Estate of Late
Dinshah J.Gazdar ..Respondent
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Mr. P.S.Sahadevan for the appellant.
Mr.Madhur Agrawal for the respondent.
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Coram : F.I.Rebello & R.S.Mohite,JJ
Coram : F.I.Rebello &
R.S.Mohite,JJ
Date : 4.2.2008
PC
1. This is a motion for condoning 359 days delay in
filing of the main appeal. A perusal of the
affidavit-in-support indicates that the matter was
forwarded to the Ministry of Law sometime after
12.8.2005 for drafting the appeal memo and the
appeal ultimately came to be filed on 25.8.2006. No
dates have been given in respect of the events which
occurred between the aforesaid two dates. In our
view, cause shown does not amount to sufficient
cause. Hence Motion dismissed.
INCOME TAX APPEAL (L) NO.1597 OF 2006
. As the motion for condoning delay is dismissed,
appeal also stands dismissed.
(R.S.Mohite,J) (F.I.Rebello,J)
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