The Commissioner Of Income Tax-10 v. M/S.infrastructure Leasing And
High Court
22 Apr 2008 In favour of: Assessee
Forum / Bench
High Court · newos
Parties
The Commissioner Of Income Tax-10 v. M/S.infrastructure Leasing And
Date of order
22 Apr 2008
Assessment year(s)
—
Outcome
Dismissed
The order — as passed by the High Court
Case summary
In The Commissioner Of Income Tax-10 v. M/S.infrastructure Leasing And, the High Court (2008) dismissed the appeal. The decision went in favour of the assessee.
Summary auto-generated from the order below — read the full judgment for the complete reasoning.
1
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
NOTICE OF MOTION NO.1749 OF 2006
IN
INCOME TAX APPEAL (L) NO.6 OF 2006
IN
INCOME TAX APPEAL NO. OF 2007
The Commissioner of Income Tax-10.. Appellant
Vs.
M/s.Infrastructure Leasing and
Financial Services Ltd .. Respondent
Mr.P.S.Sahadevan for the appellant
Mr.Sameer Dalal for the respondent
CORAM : DR.S.RADHAKRISHNAN &
CORAM : DR.S.RADHAKRISHNAN &
SANTOSH BORA, JJ.
SANTOSH BORA, JJ.
DATED : 22ND APRIL, 2008
DATED : 22ND APRIL, 2008
P.C.:
1. Heard the learned counsel for the parties.
By this Notice of Motion, the Appellant is seeking
condonation of 336 days’ delay caused in filing the
Appeal.
2. Perused the affidavit-in-support of the
Notice of Motion. It appears that though the last
2
date for filing the Appeal was 01.07.05 and the
Commissioner of Income Tax had granted approval for
filing an Appeal on 26.05.05, the Appeal came to be
filed belatedly on 2.6.06 i.e. after a lapse of
almost 1 year.
3. We are not satisfied with the reasons given
for condonation of delay. The reasons given for
delay is that of getting the memo of appeal drafted
and shortage of court fee stamps etc. which do not
appear to be justifiable. No sufficient cause is
made out for condonation of delay. Hence, Notice
of Motion stands dismissed.
4. In view of the dismissal of the Notice of
Motion, Income Tax Appeal (L) No. 6 of 2006 also
stands dismissed.
(DR.S.RADHAKRISHNAN, J.)
(DR.S.RADHAKRISHNAN, J.)
(SANTOSH BORA, J.)
(SANTOSH BORA, J.)
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