Nma/4055/2008 Of Director Of Income-Tax (International Taxation), Mumbai v. Ciba Specialty Chemical Inc.basle, Mumbai
High Court
07 Jan 2009 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
Nma/4055/2008 Of Director Of Income-Tax (International Taxation), Mumbai v. Ciba Specialty Chemical Inc.basle, Mumbai
Date of order
07 Jan 2009
Assessment year(s)
—
Outcome
Dismissed
Case summary
In Nma/4055/2008 Of Director Of Income-Tax (International Taxation), Mumbai v. Ciba Specialty Chemical Inc.basle, Mumbai, the High Court (2009) dismissed the appeal. The decision went in favour of the assessee.
Decision: On failureto pay the costs, appeal to stand 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 BOMBAYORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.4055 OF 2008ININCOME TAX APPEAL (L) NO.2882 OF 2008
Director of Income-tax(International Taxation)Scindia House, Ballard Pier,Mumbai - 38
..Appellant
Ciba Specialty Chemical Inc. Basle,C/o/ A.F. Ferguson & Co.,Maker Towers ’E’, 4th Floor,Cuffe Parade, Mumbai-400 005..Respondent
Mr. Parag A. Vyas for AppellantMr. B.D. Damodar i/by Kanga & Co. for Respondent
P.C.:1.There is a delay of 202 days in preferring theappeal. The cause shown for condoning the delay maynot strictly amount to sufficient cause. Consideringthe tax incidence, we are inclined to condone the delaysubject to the appellant paying costs to the respondentquantified at Rs.2,500/- within a period of 2 weeksfrom today. On such costs being paid, the delay iscondoned and Office to register the appeal. On failureto pay the costs, appeal to stand dismissed.
2.Notice of motion is disposed of accordingly.
( R.S. MOHITE,J.)( F.I. REBELLED,J)
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