Nma/1746/2006 Of The Commissioner Of Income Tax - 10, Mumbai v. M/S Infrastructure Leasing And Finance Services Limited
High Court
30 Apr 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/1746/2006 Of The Commissioner Of Income Tax - 10, Mumbai v. M/S Infrastructure Leasing And Finance Services Limited
Date of order
30 Apr 2008
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Nma/1746/2006 Of The Commissioner Of Income Tax - 10, Mumbai v. M/S Infrastructure Leasing And Finance Services Limited, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
The order — as passed by the High Court
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.1746/2006 IN IRXA (L) NO.5/2006
(The CIT Mumbai V/s.M/s.Infrastructure Leasing & Finance Services Ltd.)
____________________________________________________________________
Office Notes, Office Memo- ¦
-randa of Coram, Apperances¦ Court’s or Judges Orders
Courts orders or directions¦
and Prothonotary’s orders ¦
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CORAM: DR.S.RADHAKRISHNAN &
CORAM: DR.S.RADHAKRISHNAN &
CORAM: DR.S.RADHAKRISHNAN &
A.V.NIRGUDE, JJ.
A.V.NIRGUDE, JJ.
30th April, 2008
: DATE30th April, 2008
: DATE
: DATE
P.C.:
P.C.:
. Heard Mr.Vimal Gupta for the Appellant &
Mr.Sameer Dalal for Respondent. By this
Notice of Motion, the Appellant is seeking
condonation of 336 days’ delay caused in
filing the Appeal. It appears that though
the Chief Commissioner of Income Tax had
granted approval for filing an Appeal on
26.5.2005 the Appeal came to be filed
belatedly on 2.6.2006 after a lapse of
almost one year. The reasons given for
delay viz.beyond the control of the
appellant’s office etc. does not appear to
be justifiable. No sufficient cause is made
out for condonation of delay. Hence, Notice
of Motion stands dismissed.
2. In view of dismissal of the Notice of
Motion, Interest Tax Appeal (L) No.5/2006
also stands dismissed.
(A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.)
(A.V.NIRGUDE, J.) (DR.S.RADHAKRISHNAN,J.)
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