In Nma/1793/2008 Of The Commissioner Of Income Tax -12, Mumbai v. M/S D.k.enterprises, 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.
IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.1793 OF 2008
in
INCOME TAX APPEAL (L) NO.1303/2008
The Commissioner of Income Tax .. Appellant12
M/s D.K.Enterprises
Mr.A.S.Rao for Appellant
Mr. J.D.Mistry with Mr.A.K.Jasani for Respondents
P.C.
1. Heard learned counsel for the parties. Bythis Notice of Motion, the appellant is seekingcondonation of 692 days delay caused in filing theappeal.
2. Perused the affidavit in support of the Noticeof motion. It appears that though the last datefor filing the appeal was 8.6.06 the appeal cameto be filed on 30.4.08. We are not at allsatisfied with the reasons given for condonationof delay. The delay appears to be mainly ontheground for the time taken for drafting theappeal. No sufficient cause is made out forcondonation of delay. Hence, Notice of motion
stands dismissed.
3. In view of dismissal of the Notice of Motion,Income Tax Appeal (L) No.1303 of 2008 also standsdismissed.
{A.V.Nirgude, J}
{Dr.S.Radhakrishnan, J}
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