Nma/3175/2009 Of The Commissioner Of Income Tax - 12 Mumbai v. Janak Rangwalla

sas IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3175 OF 2009INREVIEW PETITION (LOD) NO.53 OF 2009IN INCOME TAX APPEAL NO.2287 OF 2008 The Commissioner of Income Tax-12, Mumbai ..Appellant. V/s. Janak S. Rangwalla ..Respondent. Mr. Suresh Kumar for the appellant. Mr. B.V. Jhaveri for the respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ.DATED : 13TH FEBRUARY, 2013 P.C. :- 1.By this Notice of Motion, the appellant seeks condonation of 241 days delay in filing the Review Petition. 2.The Review Petition itself seeks review of the order dated dated 25[th] September, 2008 passed by this Court, dismissing the appeal on the grounds of delay. The basis of the Review Petition is that subsequently, by an order dated 7[th] January, 2009 this Court in another matter has condoned the delay of 434 days delay in filing the appeal. The Review is sought of the impugned order dated 25[th ]September, 2008 on the basis of the subsequent order passed on 7[th ]January, 2009. A later order dated 7[th] January, 2009 cannot be the basis for review of an order passed earlier on 25[th] September, 2008. 3.In view of the above, we see no reason to entertain the Notice of Motion. Hence Notice of Motion is dismissed with no order as to costs. Consequently, the Review Petition is consigned to record. (M.S. SANKLECHA, J.) (J.P. DEVADHAR, J.)