Case LawHigh Court › Nma/3087/2006 Of The Commissioner Of Inc...

Nma/3087/2006 Of The Commissioner Of Income Tax-3, Mumbai v. M/S. Spellbound Trading (P) Ltd

High Court 29 Jan 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/3087/2006 Of The Commissioner Of Income Tax-3, Mumbai v. M/S. Spellbound Trading (P) Ltd
Date of order
29 Jan 2008
Assessment year(s)
Outcome
Dismissed

Case summary

In Nma/3087/2006 Of The Commissioner Of Income Tax-3, Mumbai v. M/S. Spellbound Trading (P) 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 BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3087 OF 2006 IN INCOME TAX APPEAL(L)NO.1588 OF 2006 The Commissioner of Income Tax-3..Appellant Mumbai V/s. M/s.Spellbound Trading (P) Ltd...Respondent Mr.Vimal Gupta with Mr.P.S.Sahadevan, Advocate, forAppellant Mr.J.D.Mistry with Mr.Raj Darak, Advocate, forRespondent CORAM : F.I.REBELLO &R.S.MOHITE,JJ. DATE : 29TH JANUARY, 2008 P.C. .This is a Notice of Motion for condoning adelay of 507 days in filing of the main appeal.Perusal of the affidavit in support indicates thatthe file was sent for drafting appeal memo to theMinistry of Law and Justice on 28[th] February, 2005but the draft appeal memo was received on 26[th] June,2006 nor a period of one year and four months canotbe said to be reasonable. Consequently, the causeshown does not amount to sufficient cause and thus, Notice of Motion stands dismissed. (R.S.MOHITE, J.) (F.I.REBELLO, J.)
Facing a similar income-tax issue?
Our CA-led litigation team handles notices, scrutiny, penalties and appeals (CIT(A) & ITAT) end-to-end.
✅ File an income-tax appeal (CIT(A)/ITAT) → 💬 Ask our CA
This page reproduces a public-domain court order (Section 52(1)(q)(iv), Copyright Act 1957). Explanations are EaseValue's original analysis. Always read the original order.
Disclaimer: General information only — not legal, tax or professional advice, and no advocate/CA–client relationship is created. AI-generated summaries may contain errors and must be verified against the original court order. EaseValue accepts no liability for reliance on this content. Not a solicitation. Full disclaimer & Terms.
Contact Careers Media / Press · Privacy Terms Refund Cancellation Cookies Disclaimer
© 2026 EaseValue Advisors LLP · LLPIN ACN-4920 · Jaipur, Rajasthan