Commissioner Of Income-Tax v. Nipa Patel
High Court
20 Feb 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Commissioner Of Income-Tax v. Nipa Patel
Date of order
20 Feb 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Commissioner Of Income-Tax v. Nipa Patel, 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.1527 OF 2007
IN
INCOME TAX APPEAL (L) NO.603 OF 2007
Commissioner of Income-tax ..Appellant
Versus
Nipa Patel ..Respondent
----
Mr.V.Gupta and Mr.P.S.Sahadevan i/by R.K.sharma for
the appellant.
Mr.K.Shivrama i/by Ajay R.Singh for respondent.
----
Coram : F.I.Rebello &
R.S.Mohite,JJ
Date : 20.02.2008
PC
1. This is a motion for condoning 412 days delay in
the filing of the aforesaid appeal. On perusal of
the affidavit-in-support, we find that no dates have
been given in relation to the events which occurred
between the passing of the ITAT order dated
18.4.2005 and the filing of the appeal on 12.3.2007.
In our view, therefore, the cause shown does not
amount to sufficient cause and consequently, notice
of motion stands dismissed.
INCOME TAX APPEAL (L) NO.603 OF 2007
. As the motion for condoning delay is dismissed,
appeal also stands dismissed.
(R.S.Mohite,J) (F.I.Rebello,J)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue