In Nma/1806/2007 Of The Commissioner Of Income Tax-Xxvi, Mumbai v. Mr. Lowell Shaffer, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Decision: As the motion for condoning delay is dismissed, appeal also stands 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.1806 OF 2007
IN
INCOME TAX APPEAL (L) NO.782 OF 2007
Commissioner of Income tax ..Appellant
V/s.
Mr.Lowell Shaffer ..Respondent
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Mr.P.S.Sahadevan for the appellant.
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Coram : F.I.Rebello &
R.S.Mohite,JJ
Date : 20.02.2008
PC
1. This is a motion for condoning 712 days delay in
filing of the main appeal. On perusal of the affidavit-in-support, we find that the file was sent to the ministry of law for drafting appeal memo on
affidavit-in-support, we find that the file was sent to the ministry of law for drafting appeal memo on 10.5.2005 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 motion dismissed.
INCOME TAX APPEAL (L) NO.782 OF 2007
. As the motion for condoning delay is dismissed,
appeal also stands dismissed.
(R.S.Mohite,J) (F.I.Rebello,J)
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