The Commissioner Of Income Tax-12 v. Shir. Manish M. Shah

IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION NOTICE OF MOTION NO.3177 OF 2009IN REVIEW PETITION (L) NO.58 OF 2009IN INCOME TAX APPEAL NO.2231 OF 2008AND NOTICE OF MOTION NO.2981 OF 2008 WITH NOTICE OF MOTION NO.3178 OF 2009IN REVIEW PETITION (L) NO.57 OF 2009 IN INCOME TAX APPEAL NO.2230 OF 2008 ANDNOTICE OF MOTION NO.2980 OF 2008 The Commissioner of Income Tax-12...Appellant. v. Shir. Manish M. Shah. ,,Respondent. Mr. P.C.Chhotaray for the Appellant. Mr. A.K.Jasani for the Respondent. CORAM : J.P. DEVADHAR AND M.S. SANKLECHA, JJ. DATE : 18TH DECEMBER, 2012 PC: By these notice of motions the appellant seeks condonation of delay in filing the review petitions. In all these matters the appeals filed by the revenue were dismissed on the ground of delay. It is not in dispute that the question raised in these appeals stand covered against the revenue by the decision of the Apex Court in the case of CIT v. Walfort Share and Stock Brokers P. Ltd. reported in (2010) 326 ITR 1 (SC). In this view of the matter, in our opinion, no useful purpose would be served by condoning the delay. Accordingly, both the notice of motions are dismissed. (M.S.SANKELCHA, J.) (J.P. DEVADHAR, J.)