Nma/1803/2007 Of The Commissioner Of Incometax-Xxvi, Mumbai v. Mr. Lowell Shaffer
High Court
20 Feb 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/1803/2007 Of The Commissioner Of Incometax-Xxvi, Mumbai v. Mr. Lowell Shaffer
Date of order
20 Feb 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In Nma/1803/2007 Of The Commissioner Of Incometax-Xxvi, Mumbai v. Mr. Lowell Shaffer, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: As the motions for condoning delay are dismissed, appeals also stand dismissed.
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.1803 OF 2007
IN
INCOME TAX APPEAL (L) NO.779 OF 2007
Commissioner of Income tax ..Appellant
V/s.
Mr.Lowell Shaffer ..Respondent
AND
NOTICE OF MOTION NO.1809 OF 2007
IN
INCOME TAX APPEAL (L) NO.784 OF 2007
Commissioner of Income tax ..Appellant
V/s.
Mr.Leslie John Schoonover ..Respondent
----
Mr.P.S.Sahadevan for the appellant.
----
Coram : F.I.Rebello &
R.S.Mohite,JJ
Date : 20.02.2008
PC
1. These are the motions for condoning 737 days
delay in filing of the main appeals. On perusal of
the affidavit-in-support, we find that the file was
sent to the ministry of law for drafting appeal memo on 18.4.2005 and the draft appeal was received on 28.10.2006. A period of more than 1 year & 5 months
for drafting appeal memo cannot be said to be
reasonable. In our view, the cause shown does not
amount to sufficient cause. Hence motions
dismissed.
(1) INCOME TAX APPEAL (L) NO.779 OF 2007
(2) INCOME TAX APPEAL (L) NO.784 OF 2007
. As the motions for condoning delay are dismissed, appeals also stand dismissed.
(R.S.Mohite,J) (F.I.Rebello,J)
(R.S.Mohite,J) (F.I.Rebello,J)
(R.S.Mohite,J) (F.I.Rebello,J)
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation.
Full disclaimer & Terms.
EaseValue