The Commissioner Of Income Tax-12 v. M/S.maharashtra State Govt.employees

( 1 ) IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3455 OF 2007 NOTICE OF MOTION NO.3455 OF 2007 NOTICE OF MOTION NO.3455 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.2014 OF 2007 INCOME TAX APPEAL (L) NO.2014 OF 2007 The Commissioner of Income Tax-12 .. Appellant Vs. M/s.Maharashtra State Govt.Employees Confederation .. Respondent WITH NOTICE OF MOTION NO.3457 OF 2007 NOTICE OF MOTION NO.3457 OF 2007 NOTICE OF MOTION NO.3457 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.2009 OF 2007 INCOME TAX APPEAL (L) NO.2009 OF 2007 The Commissioner of Income Tax-12 .. Appellant Vs. M/s.Maharashtra State Govt.Employees Confederation .. Respondent WITH NOTICE OF MOTION NO.3458 OF 2007 NOTICE OF MOTION NO.3458 OF 2007 IN IN INCOME TAX APPEAL (L) NO.2012 OF 2007 INCOME TAX APPEAL (L) NO.2012 OF 2007 The Commissioner of Income Tax-12 .. Appellant Vs. M/s.Maharashtra State Govt.Employees Confederation .. Respondent WITH NOTICE OF MOTION NO.3459 OF 2007 NOTICE OF MOTION NO.3459 OF 2007 IN IN INCOME TAX APPEAL (L) NO.2008 OF 2007 INCOME TAX APPEAL (L) NO.2008 OF 2007 The Commissioner of Income Tax-12 .. Appellant Vs. M/s.Maharashtra State Govt.Employees Confederation .. Respondent WITH NOTICE OF MOTION NO.3461 OF 2007 NOTICE OF MOTION NO.3461 OF 2007 IN IN INCOME TAX APPEAL (L) NO.2013 OF 2007 INCOME TAX APPEAL (L) NO.2013 OF 2007 The Commissioner of Income Tax-12 .. Appellant Vs. M/s.Maharashtra State Govt.Employees Confederation .. Respondent ( 2 ) WITH NOTICE OF MOTION NO.3463 OF 2007 NOTICE OF MOTION NO.3463 OF 2007 NOTICE OF MOTION NO.3463 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.2010 OF 2007 INCOME TAX APPEAL (L) NO.2010 OF 2007 The Commissioner of Income Tax-12 .. Appellant Vs. M/s.Maharashtra State Govt.Employees Confederation .. Respondent WITH NOTICE OF MOTION NO.3465 OF 2007 NOTICE OF MOTION NO.3465 OF 2007 NOTICE OF MOTION NO.3465 OF 2007 IN IN IN INCOME TAX APPEAL (L) NO.2016 OF 2007 INCOME TAX APPEAL (L) NO.2016 OF 2007 The Commissioner of Income Tax-12 .. Appellant Vs. M/s.Maharashtra State Govt.Employees Confederation .. Respondent WITH NOTICE OF MOTION NO.3466 OF 2007 NOTICE OF MOTION NO.3466 OF 2007 IN IN INCOME TAX APPEAL (L) NO.2015 OF 2007 INCOME TAX APPEAL (L) NO.2015 OF 2007 The Commissioner of Income Tax-12 .. Appellant Vs. M/s.Maharashtra State Govt.Employees Confederation .. Respondent Mr.A.S.Rao for the Appellant. Mr.Jitendra Singh i/by Mr.K.Gopal for the Respondent. CORAM :- DR.S.RADHAKRISHNAN & CORAM :- DR.S.RADHAKRISHNAN & J.P.DEVADHAR, JJ. J.P.DEVADHAR, JJ. DATE : 2nd April, 2008 DATE : 2nd April, 2008 P.C. P.C. 1. Heard the learned Counsel for the parties. The learned Counsel for the Appellant-revenue fairly states that in the above group there was also one more Notice of Motion bearing No.3460/2007 filed in the Income Tax Appeal (L) No.2011/2007, seeking condonation of 562 days’ delay caused in filing the Appeal, and the said ( 3 ) Notice of Motion No.3460/2007 was dismissed by this Court on 26.02.2008 on the ground that there was no sufficient cause shown for condonation of delay. 2. So far as the present eight Notices of Motion are concerned, in all the eight Notices of Motion also the Appellant-revenue is seeking condonation of 562 days’ delay caused in filing the respective Appeals, and even all the Notices of Motion pertain to the same assessee and arise out of a common judgment. In view thereof, for the same reasons as recorded in the order dated 26.02.2008 thereby dismissing the Notice of Motion Appeal (L) No.2011/2007, seeking condonation of 562 days’ delay caused in filing the Appeal, and the said ( 3 ) Notice of Motion No.3460/2007 was dismissed by this Court on 26.02.2008 on the ground that there was no sufficient cause shown for condonation of delay. 2. So far as the present eight Notices of Motion are concerned, in all the eight Notices of Motion also the Appellant-revenue is seeking condonation of 562 days’ delay caused in filing the respective Appeals, and even all the Notices of Motion pertain to the same assessee and arise out of a common judgment. In view thereof, for the same reasons as recorded in the order dated 26.02.2008 thereby dismissing the Notice of Motion No.3460/2007, the present eight Notices of Motion also stand dismissed. 3. In view of dismissal of all the aforesaid eight Notices of Motion, the respective Appeals also stand dismissed. (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.) (J.P.DEVADHAR, J.) (DR.S.RADHAKRISHNAN,J.)