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Nma/2085/2007 Of The Commissioner Of Income Tax, Mumbai v. M/S Associated Film Industries Pvt.ltd

High Court 16 Apr 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/2085/2007 Of The Commissioner Of Income Tax, Mumbai v. M/S Associated Film Industries Pvt.ltd
Date of order
16 Apr 2008
Assessment year(s)
Outcome
Dismissed

Case summary

In Nma/2085/2007 Of The Commissioner Of Income Tax, Mumbai v. M/S Associated Film Industries Pvt.ltd, 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.

The order — as passed by the High Court

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARYORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY NOTICE OF MOTION NO.2085 OF 2007 NOTICE OF MOTION NO.2085 OF 2007 IN IN INCOME TAX APPEAL (LODG) NO.165 OF 2007 INCOME TAX APPEAL (LODG) NO.165 OF 2007 The Commissioner of Income Tax ..Appellant. V/s. M/s.Associated Film Industries P. Ltd. ..Respondent. Mrs.P.P.Bhosale with P.S.Sahadevan for appellant. Mr.Jitendra Singh for respondent. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ.DATED : 16TH APRIL, 2008. CORAM : DR. S.RADHAKRISHNAN AND J.P.DEVADHAR, JJ. DATED : 16TH APRIL, 2008. P.C. :- P.C. :- Heard learned counsel for the appellant and learned counsel for the respondent. The Motion is filed for condonation of 826 days delay in filing the above appeal. Perused the affidavit filed in support of the Notice of Motion. The order of I.T.A.T. is dated 28/5/2004. The Chief Commissioner of Income Tax granted approval on 13/9/2004 for filing the appeal. However, the appeal was filed on 18/1/2007. The reasons given for the delay in filing the appeal is that there was delay in getting the draft appeal memo and insufficiency of Court fees stamp. The reasons given are totally unsatisfactory. No case is made out for condoning the delay. Notice of Motion is dismissed with no order as to costs. (J.P. DEVADHAR, J.) (J.P. DEVADHAR, J.)(DR.S.RADHAKRISHNAN, J.) (DR.S.RADHAKRISHNAN, J.)
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