Nma/378/2005 Of The Commissioner Of Income Tax City-10, Mumbai v. M/S. Indian Oil Corpn. Ltd

IN THE HIGH COURT OF JUDICATURE AT BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.378 OF 2005ININCOME TAX APPEAL NO.235 OF 2005 The Commissioner of Income Tax.City - 10, Mumbai....AppellantV/s.Indian Oil Corporation Ltd....Respondent Mr.A.N. Kotangale i/b. Pankaj Kapoor for the Appellant.Mr.A.K. Jasani for the Respondent. 1.There is a delay of 427 days in filing theAppeal. The tax effected, according to the Appellant,is more than Rs.93 crores. The delay was caused onaccount of the file pending in the Ministry of Law. Onthe peculiar facts and, as it is a Central GovernmentOrganization, the matter will have to be examined as towhether the ’Committee of Disputes’ has grantedpermission. 2.In our opinion, considering these aspects, thecause shown would amounts to sufficient cause. Hencethe delay is condoned. Office to register the Appeal. [J.P. DEVADHAR, J.] [F.I. REBELLO, J.]