Case LawHigh Court › Nma/3145/2006 Of The Commissioner Of Inc...

Nma/3145/2006 Of The Commissioner Of Income Tax-12 Mumbai v. Nandkishore Sawhney Mumbai

High Court 11 Feb 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/3145/2006 Of The Commissioner Of Income Tax-12 Mumbai v. Nandkishore Sawhney Mumbai
Date of order
11 Feb 2008
Assessment year(s)
Outcome
Dismissed

Case summary

In Nma/3145/2006 Of The Commissioner Of Income Tax-12 Mumbai v. Nandkishore Sawhney Mumbai, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.

Decision: As the motion for condoning delay is dismissed, appeal also stands dismissed.

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 NOTICE OF MOTION NO.3145 OF 2006 IN INCOME TAX APPEAL (L) NO.1693 OF 2006 Commissioner of Income-tax-12 ..Appellant V/s. Mr.Nandkishore Sawhney ..Respondent ---- Mr.S.M.Shah with Mr.P.S.Sahadevan for appellant. ---- Coram : F.I.Rebello & R.S.Mohite,JJ Coram : F.I.Rebello & R.S.Mohite,JJ Date : 11.02.2008 PC 1. This is a Motion for condoning 504 days delay in filing of the main appeal. On perusal of the affidavit in support we find that the order of the Income-tax appellate Tribunal was passed on 25.10.2004. The case was sent to the concerned assessing officer only on 20.6.2006. It is not mentioned as to when copy of the income tax appeal was actually received. The delay between the period 25.10.2004 and 20.6.2006 is not properly dealt with or explained. The cause shown does not amount to sufficient cause. Hence, Notice of Motion dismissed. INCOME TAX APPEAL (L) NO.1785 OF 2006 INCOME TAX APPEAL (L) NO.1785 OF 2006 . As the motion for condoning delay is dismissed, appeal also 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