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Nma/2705/2004 Of The Commissioner O Income-Tax v. M/S Maharashtra Hybrid Seeds Co.ltd

High Court 24 Jul 2007 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/2705/2004 Of The Commissioner O Income-Tax v. M/S Maharashtra Hybrid Seeds Co.ltd
Date of order
24 Jul 2007
Assessment year(s)
Outcome
Dismissed

Case summary

In Nma/2705/2004 Of The Commissioner O Income-Tax v. M/S Maharashtra Hybrid Seeds Co.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.2705 OF 2004ININCOME TAX APPEAL (LOD) NO.1123 OF 2004 NOTICE OF MOTION NO.2705 OF 2004 IN INCOME TAX APPEAL (LOD) NO.1123 OF 2004 The Commissioner of Income Tax ..Appellant. V/s. M/s.Maharashtra Hybrid Seeds Co. Ltd. ..Respondent. Mr.Ashok Kotangale i/b. Pankaj Kapoor for appellant. CORAM : F.I.REBELLO ANDJ.P.DEVADHAR, JJ. DATED : 24TH JULY, 2007. CORAM : F.I.REBELLO AND J.P.DEVADHAR, JJ. DATED : 24TH JULY, 2007. P.C. :- The delay is of 499 days. From the affidavit in support of the Motion, it is see that the file was sent to the Ministry of Law on 2/5/2003 and it was received only around 1/3/2004 and the appeal is filed on 15/9/2004. The last date of filing the appeal was 5/5/2003. There is absolutely no reason explaining the delay between 2/5/2003 to 29/2/2004 as also between 1/3/2004 and 14/9/2004. The reasons given are insufficient man power and heavy pressure of work, in our opinion would not amount to sufficient cause. Hence motion is dismissed. (F.I.REBELL0, J.) (F.I.REBELL0, J.) (J.P.DEVADHAR, J.)
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