Dy. Commissioner Of Income Tax – 1(2), Mumbai v. M/S.mtz (Industries) Limited
High Court
26 Feb 2010 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Dy. Commissioner Of Income Tax – 1(2), Mumbai v. M/S.mtz (Industries) Limited
Date of order
26 Feb 2010
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Dy. Commissioner Of Income Tax – 1(2), Mumbai v. M/S.mtz (Industries) Limited, the High Court (2010) dismissed the appeal. The decision went in favour of the assessee.
Decision: Time to remove office objections is extended by a period of four weeks from today, failing which the appeal shall stand dismissed for want of prosecution without any further reference to the Court.
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.3762 OF 2009
ININCOME TAX APPEAL (L) NO.340 OF 2008
Dy. Commissioner of Income Tax – 1(2), Mumbai
Versus
M/s.MTZ (Industries) Limited
..Appellant.
..Respondent.
Mr.Suresh Kumar for the appellant.None for the respondent.
CORAM : Dr.D.Y. Chandrachud & J.P. Devadhar, JJ.
DATE : 26[th ]February, 2010.
P.C. :
1.None for the respondent, though served. The notice of motion is taken out for restoration of an appeal which stands dismissed for non-removal of office objections pursuant to a conditional order dated 15[th] June 2009. In our view, the interests of justice would require that the appeal be restored to file subject to payment of costs. We find that conditional orders for removal of office objections are not diligently complied with by the Revenue, as a result of which the appeals are not numbered and remain pending for admission. In these circumstances while in the present case we are restoring the appeal, we do so subject to payment of costs quantified at Rs.1,500/- to be paid to the Maharashtra State Legal Services Authority. The payment of costs shall be a condition precedent and shall be effected within a period of two weeks from today. Time to remove office objections is extended by a period of four weeks from today, failing which the appeal shall stand dismissed for want of prosecution without any further reference to the Court.
2.The notice of motion is made absolute. There shall be no order as to costs.
(J.P. Devadhar, J.)
(Dr.D.Y. Chandrachud, J.)
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