In Itxa/6352/2010 Of The Commissioner Of Income Tax 24 Mumbai v. Central Medical And General Stores, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: 2.In this view of the matter, all the appeals are dismissed being barred by limitation with no order as to costs.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL (L) NO. 988 OF 2009ANDINCOME TAX APPEAL (L) NO. 993 OF 2009ANDINCOME TAX APPEAL (L) NO. 994 OF 2009
The Commissioner of Income Tax.
... Appellant.
V/s.
M/s.Central Medical & General Sores.
... Respondent.
Ms.Suchitra Kamble for the appellant.
CORAM : V.C.DAGA & J.P.DEVADHAR, JJ.
DATE : 8[th] October 2009
P.C. :
These appeals are barred by limitation. Admittedly, no notices of motion are taken out. There is no prayer for condonation of delay. No sufficient cause is shown. Apart from this, following the decision of the Apex Court in the case of Chaudharana Steels (P) Ltd. V/s. Commissioner ofCentral 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.
2.In this view of the matter, all the appeals are dismissed being barred by limitation with no order as to costs.
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