Case Law › High Court › Raju v. Tee Sea

Raju v. Tee Sea

High Court 30 Jun 2009 In favour of: Unclear

Forum / Bench

High Court · cghccisdb

Parties

Raju v. Tee Sea

Date of order

30 Jun 2009

Assessment year(s)

—

Outcome

Dismissed

The order — as passed by the High Court

Case summary

In Raju v. Tee Sea, the High Court (2009) dismissed the appeal.

Summary auto-generated from the order below — read the full judgment for the complete reasoning.

Sections referenced in this judgment

Section 5 case law →

‘l 3mm..‘Vcxgv w[Nof5l][ O7]mmin200m [113%W Raju ' ...................................Wt200Wt200..............................................................................................mmmmmWWW'3wmR$Wm_;‘ShriShashankDubey,learnedSr.Counse!appearingfortherespondent submits[that][ the][ instant:]ippeaiis barred by Iimitation[as][ the]same hasbeenpreferred[with][ dela]y[of][ one][ day and][ no][ application][ fer]'tiiingcondonation of delay[ in]the inst:mt appeal has[been][ filed.][ He][ further]submits that the [tax][ effect][ is][ less][ th]the monetary[limit][of][ Rs.4,00,000/—]as‘presc‘ribedin Circular No‘.279[dat][ d][ 24-10-2005][ issued][ by][ the][ Centrai]Boardof Direct Tax andthe samehas Come into force[with][ effect][ from]31[-1]0-2005.Learned counsel[forethe][ resp]ndent further submits[that][ as]per[law]laid downbythiscourtin the maer[ofAssistant][ Commissioner][ of]lncome Tax,[Circle-1,][ Bhilai]vs.SMahavir Prasad Verma(Tax[Case]o16-6-2009,it has been held thatthe(l.T.A.)[No.][ 21][ of][ 2007)][ decided]timelimit'prescribed[under][ Section][ 260-A][ of][ the][ Act]tofile theappealbeforetheHighCourtisabsoluandunextendablebycourtunder- section 5 of the Limitation Act.Shri S, Rajeshwar[Rao,][ learned][ counsel][ appearing][ for][ the][ appellant]does not dispute[the][ above]propositi[3n][ of][ laW‘as][ well][ as][ fact.]ln View of the foregoing,[the]nstant appeal[is] dismissed[as][ barred], by law of limitation.\.Sd/-Sd/.Dhirendra[Mishra]R.N. ChandrakarJudgeJudgemmmmmWWW'3wmR$Wm_;‘ShriShashankDubey,learnedSr.Counse!appearingfortherespondent submits[that][ the][ instant:]ippeaiis barred by Iimitation[as][ the]same hasbeenpreferred[with][ dela]y[of][ one][ day and][ no][ application][ fer]'tiiingcondonation of delay[ in]the inst:mt appeal has[been][ filed.][ He][ further]submits that the [tax][ effect][ is][ less][ th]the monetary[limit][of][ Rs.4,00,000/—]as‘presc‘ribedin Circular No‘.279[dat][ d][ 24-10-2005][ issued][ by][ the][ Centrai]Boardof Direct Tax andthe samehas Come into force[with][ effect][ from]31[-1]0-2005.Learned counsel[forethe][ resp]ndent further submits[that][ as]per[law]laid downbythiscourtin the maer[ofAssistant][ Commissioner][ of]lncome Tax,[Circle-1,][ Bhilai]vs.SMahavir Prasad Verma(Tax[Case]o16-6-2009,it has been held thatthe(l.T.A.)[No.][ 21][ of][ 2007)][ decided]timelimit'prescribed[under][ Section][ 260-A][ of][ the][ Act]tofile theappealbeforetheHighCourtisabsoluandunextendablebycourtunder- section 5 of the Limitation Act.Shri S, Rajeshwar[Rao,][ learned][ counsel][ appearing][ for][ the][ appellant]does not dispute[the][ above]propositi[3n][ of][ laW‘as][ well][ as][ fact.]ln View of the foregoing,[the]nstant appeal[is] dismissed[as][ barred], by law of limitation.\.Sd/-Sd/.Dhirendra[Mishra]R.N. ChandrakarJudgeJudge tee sea

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