In Nma/3609/2006 Of The Commissioner Of Income -Tax-1 Mumbai v. M/S. Maharashtra State Electricity Board, 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.
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.3609 OF 2006
IN
INCOME TAX APPEAL (L) NO.1891 OF 2006
Commissioner of Income-tax-1 ..Appellant
V/s.
Maharashtra State Electricity Board ..Respondents
----
Mr.A.S.Rao with P.S.Sahadevan for appellant.
Mr.A.K.Jasani for respondents.
----
Coram : F.I.Rebello &
R.S.Mohite,JJ
Date : 11.02.2008
PC
1. This is a Motion for condoning 411 days delay in
filing of the main appeal. A perusal of the
affidavit in support indicates that the case papers
were sent to the ministry of law for drafting appeal
on 8.8.2005 and the appeal memo ultimately came to
be received duly drafted on 22.8.2006. A period of
more than one year for drafting appeal memo cannot
be said to be reasonable. Hence the cause shown
does not amount to sufficient cause. Hence, Notice
of Motion dismissed.
INCOME TAX APPEAL (L) NO.1891 OF 2006
INCOME TAX APPEAL (L) NO.1891 OF 2006
. As the motion for condoning delay is dismissed,
appeal also stands dismissed.
(R.S.Mohite,J) (F.I.Rebello,J)
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.