In Commissioner Of Income-Tax v. M/S.sandoz Textiles & Trading Ltd, 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.2845 OF 2007
IN
INCOME TAX APPEAL (L) NO.871 OF 2007
Commissioner of Income-tax- ..Appellant
Versus
M/s.Sandoz Textiles & Trading Ltd...Respondent
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Vimal Gupta & P.S.Sahadevan for the appellant.
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Coram : F.I.Rebello &
R.S.Mohite,JJ
Date : 20.02.2008
PC
1. This is a motion for condoning 269 days delay in
filing of the main appeal as pointed out by the
Advocate. The delay is actually 624 days and has
been wrongly calculated. A perusal of the
affidavit-in-support indicates that the last date
for filing appeal was 4.8.2005 but the same was
actually filed on 30.4.2007. The file was sent for
preparing draft to the Ministry of Law on 8.8.2005
but the draft was ultimately received on 19.2.2007.
A period of over one year and 4 months for drafting
appeal memo cannot be said to be reasonable. In our
view, therefore, cause shown does not amount to
sufficient cause. Hence motion dismissed.
INCOME TAX APPEAL (L) NO.871 OF 2007
. As the motion for condoning delay is dismissed,
appeal also stands dismissed.
(R.S.Mohite,J) (F.I.Rebello,J)
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