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Nma/188/2018 Of Pr. Commissioner Of Income-Tax-2 v. Tata Chemicals Ltd

High Court 22 Mar 2018 In favour of: Revenue

Forum / Bench

High Court · newos

Parties

Date of order

22 Mar 2018

Assessment year(s)

—

Outcome

Allowed

Case summary

In Nma/188/2018 Of Pr. Commissioner Of Income-Tax-2 v. Tata Chemicals Ltd, the High Court (2018) allowed the appeal. The decision went in favour of the Revenue.

Decision: Accordingly, the delay of 13 days in filing the Appeal is condoned and the Notice of Motion is allowed in terms of prayer clause (a).

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

The order — as passed by the High Court

Rane * 1/2 * NMA-188-2017-(SR.10) Thursday, 22.3.2018 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 188 OF 2018 IN INCOME TAX APPEAL (LODG) NO. 1767 OF 2017 Pr. Commissioner of Income-Tax-2 ….Applicant/ Orig. Appellant IN THE MATTER BETWEEN : Pr. Commissioner of Income-Tax-2 ….AppellantV/s.M/s. Tata Chemicals Ltd.….Respondent ….Respondent * * * * * Mr. Suresh Kumar, Advocate for the applicant-original appellant. Mr. Shrihari Iyer, Advocate for the respondent. CORAM :- M.S. SANKLECHA, & SANDEEP K. SHINDE, JJ. DATE :-22ND MARCH, 2018. P.C. :- This Notice of Motion has been taken out Rane * 2/2 * NMA-188-2017-(SR.10)Thursday, 22.3.2018 to condone the delay of 13 days in filing the Appeal from the order dated 23rd December, 2016 passed by the Income Tax Appellate Tribunal (the tribunal). 2. We have perused the Affidavit dated 7th February 2018 of the applicant-Mr. Madhukar AVES, Assistant Commissioner of Income-Tax in support of the Motion. We are satisfied with the reasons mentioned therein for the delay in filing the accompanying Appeal. Accordingly, the delay of 13 days in filing the Appeal is condoned and the Notice of Motion is allowed in terms of prayer clause (a). 3. Needless to state that, the office objections, if any, will be removed within a period of 4 weeks from today failing which the Appeal would be dismissed without further reference to the Court. (SANDEEP K. SHINDE, J) (M.S. SANKLECHA, J)

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