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Nma/2205/2006 Of The Commissioner Of Income Tax-12 Mumbai v. M/S. Peddington Chemical (I) Ltd

High Court 22 Oct 2007 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/2205/2006 Of The Commissioner Of Income Tax-12 Mumbai v. M/S. Peddington Chemical (I) Ltd
Date of order
22 Oct 2007
Assessment year(s)
Outcome
Dismissed

Case summary

In Nma/2205/2006 Of The Commissioner Of Income Tax-12 Mumbai v. M/S. Peddington Chemical (I) Ltd, the High Court (2007) 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 ORDINARY ORIGINAL CIVIL JURISDICTION IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.2205 OF 2006IN NOTICE OF MOTION NO.2205 OF 2006 IN INCOME TAX APPEAL (LOD) NO.1066 OF 2006 INCOME TAX APPEAL (LOD) NO.1066 OF 2006 The Commissioner of Income Tax ..Appellant. V/s. M/s. Peddington Chemical Industries ..Respondent. Mr.A.S.Rao with P.S.Sahadevan for appellant. CORAM : F.I.REBELLO ANDJ.P.DEVADHAR, JJ. CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. DATED : 22ND OCTOBER, 2007. P.C. :- P.C. :- There is a delay of 1389 days in preferring the appeal. There is affidavit in support of the Motion. The order of the I.T.A.T. dated 5/4/2002 was received by the CIT-12, Mumbau on 30/9/2004. After the scrutiny report received by the Judicial CIT on 6/12/2004, the file was sent to the Ministry of Law on 10/12/2004. The draft appeal memo was received on 7/10/2005. The appeal was filed on 26/6/2006. There is no explanation whatsoever for the delay between 10/12/2004 and 7/10/2005 and thereafter. Considering the cause shown, in our opinion, the same would not amount to sufficient cause. Hence Motion is dismissed. (J.P.DEVADHAR, J.) (J.P.DEVADHAR, J.)(F.I.REBELL0, J.)
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