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Nma/2650/2012 Of The Commissioner Of Income Tax (Ltu) Mumbai v. M/S. Sterlite Telecom Ltd

High Court 01 Feb 2013 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/2650/2012 Of The Commissioner Of Income Tax (Ltu) Mumbai v. M/S. Sterlite Telecom Ltd
Date of order
01 Feb 2013
Assessment year(s)
Outcome
Dismissed

Case summary

In Nma/2650/2012 Of The Commissioner Of Income Tax (Ltu) Mumbai v. M/S. Sterlite Telecom Ltd, the High Court (2013) 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

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTIONNOTICE OF MOTION NO.2643 OF 2012ININCOME TAX APPEAL NO.3405 OF 2009ANDNOTICE OF MOTION NO.2644 OF 2012ININCOME TAX APPEAL NO.3406 OF 2009ANDNOTICE OF MOTION NO.2645 OF 2012ININCOME TAX APPEAL NO.3407 OF 2009ANDNOTICE OF MOTION NO.2650 OF 2012ININCOME TAX APPEAL NO.4098 OF 2010ANDNOTICE OF MOTION NO.2651 OF2012ININCOME TAX APPEAL NO.5928 OF 2010 The Commissioner of Income Tax (LTU), Mumbai V/s.M/s. Sterlite Telecom Ltd. ..Appellant. ..Respondent. Mr. A.R. Malhotra for the appellant. Mr. B.V. Jhaveri for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ.DATED : 1ST FEBRUARY, 2013 P.C. :- 1. In all these five Notices of Motion, the revenue seeks condonation of 1380 days delay in taking out the Notices of Motion for having the appeals restored, which were dismissed for non removal of office objections. Although the reasons given in the affidavit in support of the Notices of Motion are not satisfactory, in the interest of justice, we condone the delay subject to payment of costs of Rs.5,000/- in respect of the each Notice of Motion. This amount of Rs.5,000/- in respect of the each Notice of Motion is to be paid by the revenue to the respondent-assessee within a period of two weeks from today with liberty to recover this amount from the officer concerned, who was responsible for this ordinate delay. 2.Subject to the payment of costs, as pointed out above within the stipulated period, the Notices of Motion is made absolute in terms of prayer clauses (a) & (b). 3.In the event of the revenue not paying the costs within the stipulated time, the Notices of Motion will stand dismissed without reference to this Court. 4.All the notices of Motion are disposed of accordingly with no order as to costs. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)
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