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Nma/1985/2009 Of The Commissioner Of Income Tax -3 Mumbai v. Shardul Securities Ltd

High Court 04 Dec 2015 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/1985/2009 Of The Commissioner Of Income Tax -3 Mumbai v. Shardul Securities Ltd
Date of order
04 Dec 2015
Assessment year(s)
Outcome
Dismissed

Case summary

In Nma/1985/2009 Of The Commissioner Of Income Tax -3 Mumbai v. Shardul Securities Ltd, the High Court (2015) dismissed the appeal. The decision went in favour of the assessee.

Issue: We had directed the Registry to report whether or not there was any notice of motion being Notice of Motion No.1985 of 2009 filed by the Revenue and pending disposal.

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

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO. 1985 OF 2009 ININCOME TAX APPEAL (L) NO. 420 OF 2009 The Commissioner of Income Tax-3 .. Appellant v/s. Shardul Securities Ltd. ..Respondent Mr. P.C. Chhotaray i/b Vimal Gupta for the appellant Mr. Atul Jasani for the respondent CORAM : M.S. SANKLECHA & G.S. KULKARNI, J.J. P.C. th DECEMBER, 2015. DATED : 4 1.In order dated 21[st] November, 2015, we had noted the fact that the present Notice of Motion numbered as Notice of Motion No.1985 of 2009 seeks condonation of delay. There is another notice of motion being Notice of Motion No.1986 of 2009 also seeking condonation of delay in filing the appeal. The Notice of Motion No.1986 of 2009 has been dismissed as far back on 20[th ]July, 2009. In view of the fact that the papers, which are available in the file indicate only one notice of motion being Notice of Motion No.1986 of 2009. We had directed the Registry to report whether or not there was any notice of motion being Notice of Motion No.1985 of 2009 filed by the Revenue and pending disposal. The Registry has filed a report indicating that there is only one Notice of Motion being Notice of Motion No.1986 of 2009 in this appeal. 2.Accordingly, the present Notice of Motion is in fact Notice of Motion No.1986 of 2009 and not Notice of Motion No.1985 of 2009. The Notice of Motion No.1986 of 2009 has been disposed of on 20[th] July, 2009. Consequently, Notice of Motion No.1986 of 2009 is wrongly on board. (G.S. KULKARNI, J.) (M.S. SANKLECHA, J.)
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