Itxa/5267/2010 Of The Commissioner Of Income Tax - 4 Mumbai v. Latin Manharlal Securities Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONINCOME TAX APPEAL (L) NO.1504 OF 2009ANDINCOME TAX APPEAL (L) NO. 1508 OF 2009 The Commissioner of Income Tax ..Appellant. V/s.M/s. Latin Manharlal Securities Ltd.Mr. P.S. Sahadevan for appellant. ..Respondent. Mr. Jas Sanghvi i/b. PDS Legal for respondent. CORAM : V.C.DAGA AND J.P.DEVADHAR, JJ. DATED : 23RD JULY, 2009. P.C. :- 1.There is a delay of 2 days in filing the above appeals. The appeals are barred by limitation. Admittedly, no notice of motions are taken out. At least no statement to that effect is being made. There is no prayer for condonation of delay. 2. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner of Central Excisereported in 2009 (238) ELT 705 (S.C.), we have held in the case of CIT V/s. Grasim Industries Ltd. (Notice of Motion No.787 of 2009 in I.T.A. (L) No.3592 2008) decided on 8/7/2009) that this Court has no power to condone the delay in filing an appeal under section 260A of the Income Tax Act, 1961. 3.In this view of the matter, the appeals are dismissed being barred by limitation with no order as to costs. (J.P.DEVADHAR, J.) (V.C.DAGA, J.)